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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N.ANAND VENKATESH, K.K.RAMAKRISHNAN
Commissioner of Service Tax, Central Excise and GST – Appellant
Versus
Tamil Nadu Newsprint and Papers Limited – Respondent
| Table of Content |
|---|
| 1. facts of imported steam coal, cvd payment, credit denial, tribunal reversal. (Para 2 , 3 , 4 , 5) |
| 2. no substantial question; department argues rule 3 restrictions apply. (Para 6 , 7) |
| 3. calcutta hc rules cvd credit eligible; no excise restriction import. (Para 8 , 11) |
| 4. appeal covered by precedent; dismissed. (Para 12) |
JUDGMENT :
N. ANAND VENKATESH, J.
The present case has been filed by the Department under Section 35- G of the Central Excise Act, 1944, against the final order dated 22.09.2021 passed by the Customs, Excise and Service Tax Appellate Tribunal, Southern Zonal Bench, Chennai.
2. The respondent was engaged in the manufacture of printing and writing paper and they also hold Central Excise Registration. They import steam coal, which is used by them for generation of steam / electricity which is in turn used in relation to the manufacture of the final products. With effect from 01.03.2011, the steam coal was levied with central excise duty at the rate at 5% ad valorem vide Notification No.2/2011-CE dated 01.03.2011. However, the concessional rate at 1% ad valorem was available for steam coal as per the Notification No.1/2011-CE dated 01.03.2011 (Serial No.28)
Cenvat credit on concessional CVD for imported coal eligible despite excise notification restrictions, as Customs notifications impose no bar.
The court established that the assessee was eligible to avail CENVAT Credit on imported coal, and the relevant notifications and rules did not restrict the availment of such credit.
Tribunal must substantiate decisions with clear reasoning and cannot rely solely on prior cases without addressing specific facts and legal issues raised in the current dispute.
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