CESTAT allows CENVAT Credit of 2% CVD on Imported Steam Coal

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. Steam coal, used by the appellant in the generation of steam...