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Reportable HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Central/excise Appeal No. 5/2022 CNR: RJHC010156582022 | URN: EXCIA / 11U / 2022 Union Of India Through The Commissioner, Cgst, And Central Excise Commissionerate, Udaipur, Rajasthan.

----Appellant Versus Hindusthan Zinc Ltd, Chanderia Lead Zinc Smelter ,putholi Chittorgarh.

----Respondent Connected With D.B. Central/excise Appeal No. 4/2022 CNR: RJHC010141312022 | URN: EXCIA / 10U / 2022 Union Of India, Through The Commissioner, Cgst, And Central Excise Commisionerate Udaipur, Rajasthan ----Appellant Versus M/s. Hindustan Zinc Limited, Zawar Mines, Zawar Mines, Udaipur, Rajasthan ----Respondent D.B. Central/excise Appeal No. 6/2022 CNR: RJHC010140852022 | URN: EXCIA / 12U / 2022 Union Of India Through The Commissioner, Cgst, Central Excise Commissionerate, Udaipur, Rajasthan ----Appellant Versus M/s. Hidustan Zinc Limited, Raipura Dariba Mines, P.o. Dariba, Tehsil Railmagra, Rajsamand, Rajasthan ----Respondent D.B. Central/excise Appeal No. 7/2022 CNR: RJHC010156412022 | URN: EXCIA / 13U / 2022 Union Of India Through The Commissioner, Commissioner Cgst And Central Excise Commissionerate, Udaipur, Rajasthan ----Appellant Versus M/s. Hidustan Zinc Limited, Chanderia Lead Zinc Smelter Putholi Chittoargarh ----Respondent D.B. Central/excise Appeal No. 8/2022 CNR: RJHC010146642022 | URN: EXCIA / 14U / 2022 Union Of India, Through The Commissioner, Cgst And Central Excise Commissionerate, Udaipur, Rajasthan ----Appellant Versus M/s. Hidustan Zinc Limited, Raipura Dariba Mines, P.o. Dariba, Tehsil Railmagra, Rajsamand, Rajasthan ----Respondent For Appellant(s) : Mr. Rajat Arora.

For Respondent(s) : Mr. Vinay Jain.

Mr. Aditya Singhi.

HON'BLE THE CHIEF JUSTICE MR. SANJAY K. AGRAWAL HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU

Order

05/10/2026

1. Since all these appeals arise out of the common final order dated 2^nd September, 2021 and common question of law is involved in all these appeals except period and mines, the appeals are being heard together and disposed of by this common order.

2. This batch of five central excise appeals have been directed against the common order dated 2^nd September, 2021 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short, ‘the learned Tribunal’), whereby the learned Tribunal, while allowing the five appeals filed by the assessee finally, has quashed the order dated 26^th February, 2019 passed by the Commissioner, Central Goods & Service Tax, Udaipur.

3. This Court vide order dated 10.08.2023 while admitting the appeals has framed following common substantial question of law in all five appeals:-

“Whether the additional duty of Customs paid @ 1%/2% was not the duty of the excise as specified under the Central Excise Tariff Act, 1985 and whether Cenvat credit of additional duty of customs paid under the Customs Notification No.12/2012-Cus dated March, 17, 2022, as amended, is admissible to the assessee.”

4. The factual backdrop of the present appeals are as under :-

4.1. Assessee is a major producer of Zinc and Lead concentrates falling under Chapter 26 of the First Schedule to the Central Excise Tariff act, 1985 having captive mines at various places in Rajasthan.

4.2. The assessee availed the CENVAT Credit of CVD paid in terms of Serial No.122A/123 of Customs Notification No. 12/2012-Cus dated 17.3.2012 ("Customs Notification"), on imported steam coal/steam non-cooking coal which is used in generation of electricity at the captive thermal power plant in its different mines. 4.3. The Revenue issued five separate show cause notices ("SCNs") proposing to dispute CENVAT Credit on CENVAT Credit of CVD paid in accordance with the Customs Notification on the ground that the same is in contravention of provisions of Rule 3 of the CENVAT Credit Rules, 2004. Details of the show cause notices are as follow:

4.4. A common order, Order in Original No. UDZ-EXCUS-000- COM-0076-