TaxTMI 
TaxTMI 
sir,
One of my fly ash supplier supplies Fly ash @ ED 2% as that supplier do not avail credit on Coal. Can i avail CENVAT credit of ED paid for Fly ash?.
CENVAT credit on Fly ash
07 Feb 2017 
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CENVAT credit on fly ash: credit may be claimed if supplier issues a valid duty-paid invoice despite concessional treatment.
Entitlement to CENVAT credit on fly ash supplied at a concessional duty rate turns on factual certification: if the supplier issues a valid invoice certifying duty payment the purchaser may claim credit under the Cenvat Credit Rules. The forum also records conflicting views about a notification that treats concessionally rated goods as exempt for input-credit purposes, with some commentators reading that treatment as preventing credit and others asserting no bar to credit of duty actually paid. (AI Summary)
Entitlement to CENVAT credit on fly ash supplied at a concessional duty rate turns on factual certification: if the supplier issues a valid invoice certifying duty payment the purchaser may claim credit under the Cenvat Credit Rules. The forum also records conflicting views about a notification that treats concessionally rated goods as exempt for input-credit purposes, with some commentators reading that treatment as preventing credit and others asserting no bar to credit of duty actually paid. (AI Summary)