https://www.taxtmi.com/caselaws?id=381120 Inputs used as fuel were held ineligible for Cenvat credit under the binding Supreme Court view, so credit on furnace oil used to generate steam for exempted manufacture was not admissible. The earlier decision in the assessee's own case did not bar reconsideration because res judicata does not apply in tax matters. However, the amount attributable to exempted clearances had not been finally worked out and required verification on the basis of actual use, so the credit issue was decided against the assessee while the reversal amount was remanded for recalculation. en-us Mon, 03 Jun 2019 00:00:00 +0530 Thu, 13 Feb 2020 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381120 Inputs used as fuel were held ineligible for Cenvat credit under the binding Supreme Court view, so credit on furnace oil used to generate steam for exempted manufacture was not admissible. The earlier decision in the assessee's own case did not bar reconsideration because res judicata does not apply in tax matters. However, the amount attributable to exempted clearances had not been finally worked out and required verification on the basis of actual use, so the credit issue was decided against the assessee while the reversal amount was remanded for recalculation. Case-Laws Central Excise Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381120