https://www.taxtmi.com/caselaws?id=155202 Duty paid on HSD oil could not be treated as eligible Cenvat credit because it was not covered as an input under Rule 2(k) of the Cenvat Credit Rules, 2004. Refund of unutilised credit presupposes a valid entitlement to take that credit in the first place. Since no credit could be availed on HSD oil, neither utilisation nor refund could arise. The refund claim was therefore not maintainable, and the lower appellate authority's order was upheld. en-us Fri, 27 Nov 2009 00:00:00 +0530 Mon, 02 Sep 2013 12:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155202 Duty paid on HSD oil could not be treated as eligible Cenvat credit because it was not covered as an input under Rule 2(k) of the Cenvat Credit Rules, 2004. Refund of unutilised credit presupposes a valid entitlement to take that credit in the first place. Since no credit could be availed on HSD oil, neither utilisation nor refund could arise. The refund claim was therefore not maintainable, and the lower appellate authority's order was upheld. Case-Laws Central Excise Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155202