https://www.taxtmi.com/caselaws?id=216501 Cenvat credit was held inadmissible on LSHS used as fuel to generate steam for manufacturing exempted fertiliser, because the governing restriction denies credit on inputs used for exempt final products. The Tribunal treated the broader fuel-based input wording as subordinate to that restriction and relied on the Supreme Court's later ruling in GNFC, which clarified that the credit bar applies to all such inputs, including fuel. It also held that an earlier order in the assessee's own case did not prevent reliance on GNFC for a later tax period, since res judicata does not govern successive periods and the later Supreme Court decision supplied the binding legal position. en-us Wed, 29 Aug 2012 00:00:00 +0530 Wed, 20 May 2015 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216501 Cenvat credit was held inadmissible on LSHS used as fuel to generate steam for manufacturing exempted fertiliser, because the governing restriction denies credit on inputs used for exempt final products. The Tribunal treated the broader fuel-based input wording as subordinate to that restriction and relied on the Supreme Court's later ruling in GNFC, which clarified that the credit bar applies to all such inputs, including fuel. It also held that an earlier order in the assessee's own case did not prevent reliance on GNFC for a later tax period, since res judicata does not govern successive periods and the later Supreme Court decision supplied the binding legal position. Case-Laws Central Excise Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216501