https://www.taxtmi.com/caselaws?id=221734 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order denying cenvat credit for MDEA. It was determined that MDEA's primary role is in de-sulphurising HSD oil to meet marketable standards, not in the recovery of sulphur. As MDEA is essential for the de-sulphurisation process and does not contribute to sulphur recovery, it was deemed eligible for cenvat credit as an input related to the manufacture of marketable HSD oil meeting ISI standards. en-us Tue, 16 Oct 2012 00:00:00 +0530 Thu, 28 Mar 2013 11:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221734 The Tribunal ruled in favor of the appellant, allowing the appeal and setting aside the order denying cenvat credit for MDEA. It was determined that MDEA's primary role is in de-sulphurising HSD oil to meet marketable standards, not in the recovery of sulphur. As MDEA is essential for the de-sulphurisation process and does not contribute to sulphur recovery, it was deemed eligible for cenvat credit as an input related to the manufacture of marketable HSD oil meeting ISI standards. Case-Laws Central Excise Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221734