https://www.taxtmi.com/caselaws?id=174872 Cenvat credit on LSHS used as fuel for generating steam for exempted fertiliser was treated as inadmissible because the restriction in Rule 6 applied to inputs used in exempted final products, including fuel inputs. The analysis also notes that an earlier decision in the assessee's own case was not a binding ratio on the statutory question, as it had followed an unchallenged case without independently examining the governing provisions. It further states that res judicata does not apply across different tax periods, so the later Supreme Court ruling on the same legal issue governed the credit claim. en-us Mon, 13 Aug 2012 00:00:00 +0530 Mon, 26 Oct 2015 17:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174872 Cenvat credit on LSHS used as fuel for generating steam for exempted fertiliser was treated as inadmissible because the restriction in Rule 6 applied to inputs used in exempted final products, including fuel inputs. The analysis also notes that an earlier decision in the assessee's own case was not a binding ratio on the statutory question, as it had followed an unchallenged case without independently examining the governing provisions. It further states that res judicata does not apply across different tax periods, so the later Supreme Court ruling on the same legal issue governed the credit claim. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174872