https://www.taxtmi.com/circulars?id=7689 The concessional excise duty condition prohibits credit on "inputs" but not on input services, so claiming CENVAT credit on input services does not breach the notification; abrasive stones classified differently during the tariff transition are to be treated as capital goods by virtue of the Removal of Difficulties provision substituting 6 digit references with corresponding 8 digit references in rules, and credit on such abrasive stones during the transition period does not forfeit the notification benefit. en-us Fri, 25 Sep 2009 00:00:00 +0530 Fri, 25 Sep 2009 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7689 The concessional excise duty condition prohibits credit on "inputs" but not on input services, so claiming CENVAT credit on input services does not breach the notification; abrasive stones classified differently during the tariff transition are to be treated as capital goods by virtue of the Removal of Difficulties provision substituting 6 digit references with corresponding 8 digit references in rules, and credit on such abrasive stones during the transition period does not forfeit the notification benefit. Circulars Central Excise Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7689