https://www.taxtmi.com/caselaws?id=376952 Notification No. 14/97-CE(NT) was applied to gas oil treated as LSHS, and the notification's plain wording restricted Cenvat credit on specified fuel oils to 10% ad valorem. The assessee's claim for full duty credit was rejected because the product fell within the restricted category and the cited authorities involved different factual settings, including imported or non-APM products and resolved exemption disputes. The expressed limitation in the notification was held to prevail without further interpretative override, so credit beyond 10% was not available and the Revenue's objection succeeded. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 19 Mar 2019 09:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376952 Notification No. 14/97-CE(NT) was applied to gas oil treated as LSHS, and the notification's plain wording restricted Cenvat credit on specified fuel oils to 10% ad valorem. The assessee's claim for full duty credit was rejected because the product fell within the restricted category and the cited authorities involved different factual settings, including imported or non-APM products and resolved exemption disputes. The expressed limitation in the notification was held to prevail without further interpretative override, so credit beyond 10% was not available and the Revenue's objection succeeded. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376952