https://www.taxtmi.com/forum/issue?id=1474 Refund entitlement is confined to cenvat credit on inputs; cenvat credit on capital goods and input services is not refundable. To maximise refundable input credit, assessesses should utilise credits attributable to capital goods and input services first against tax liabilities so that the remaining credit on inputs remains eligible for refund. en-us Wed, 09 Sep 2009 05:14:58 +0530 Thu, 23 Jan 2025 15:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1474 Refund entitlement is confined to cenvat credit on inputs; cenvat credit on capital goods and input services is not refundable. To maximise refundable input credit, assessesses should utilise credits attributable to capital goods and input services first against tax liabilities so that the remaining credit on inputs remains eligible for refund. Discussion-Forum Central Excise Wed, 09 Sep 2009 05:14:58 +0530 https://www.taxtmi.com/forum/issue?id=1474