cenvat credit can be taken on purchasing coal

[Asked by Guest]

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

CENVAT credit denial on coal purchases when supplier invoices under concessional duty, blocking input credit entitlement.
CENVAT credit on coal is precluded where the supplier invoices coal under a concessional duty scheme that expressly conditions the concession on non-availability of input credit; purchasers receiving such concessional-duty invoices cannot claim CENVAT credit on the coal.