Cenvat credit on 5%/1% exicise duty on Fly ash

[Gourav Arora]

Experts .

Can We take cenvat credit of excise duty paid on purchase of fly ash used in manufacturing of cement,.

Regards

AI Summary

Eligibility for CENVAT Credit on Fly Ash: 2% Duty No Credit, 6% Duty Credit Allowed; See Notifications. A query was raised regarding the eligibility to claim CENVAT credit on excise duty paid for fly ash used in cement manufacturing. It was clarified that if the excise duty is paid at 2%, CENVAT credit cannot be availed. However, if the duty is paid at 6%, CENVAT credit can be claimed. The discussion included requests for specific notification numbers, with references to Notification Nos. 16/2012-CE, 19/2012-CE, 01/2011-CE, and 02/2011-CE provided for further guidance.