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Case Law Details

Case Name : Chettinad Cement Corporation Private Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Excise Appeal No. 40640 of 2019
Date of Judgement/Order : 26/10/2023
Related Assessment Year :
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Chettinad Cement Corporation Private Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)

The case of Chettinad Cement Corporation Private Ltd. vs Commissioner of GST & Central Excise (CESTAT Chennai) revolves around the eligibility of the appellant to avail CENVAT credit of 2% Countervailing Duty (CVD) paid on imported steam coal. Here’s a summary of the key points in the order:

Background:

  • The appellant is involved in the manufacture of clinker and cement and is registered with the Central Excise department.
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