How much cenvat credit allowed on addl. duty paid u/s. 3(5)?

100% CENVAT Credit in first year is allowed. or you may avail 50% CENVAT Credit in first year and balance 50% credit in second year.

If the assessee is service provider, the CENVAT of such additional duty is not available at all. In other cases i.e. if he is a manufacturer, he is eligible to avail the credit of such additional duty. Read proviso to Rule 3(viia) of CCR.

Dear DP,

I think you are asking Addl duty on Imports (4%).

This portion of 4% Addl duty on Imports 100% eligible either INPUT/CG.