cenvat credit can be taken on purchasing coal

[manan pandya]

dear experts,

we are manufacturer of specialty chemicals & all dutiable finished goods...

we are using coal in our boiler , so can we take cenvat credit on coal ?

pls. clarify..

regards,

manan

AI Summary

Chemical Manufacturer Cannot Claim CENVAT Credit on Coal with Concessional Duty Rate per Notifications 1/11-CE, 16/12-CE, 12/12-CE. A manufacturer of specialty chemicals inquired about the eligibility to claim CENVAT credit on coal used in their boiler. An expert responded by referencing specific notifications, indicating that credit cannot be taken if a concessional duty rate is applied. The notifications mentioned include 1/11-CE, 16/12-CE, and 12/12-CE, which outline the conditions under which credit is not available. The manufacturer confirmed their understanding that credit cannot be claimed when the supplier issues an invoice with a concessional duty rate, expressing satisfaction with the clarification provided.