https://www.taxtmi.com/caselaws?id=438484 The High Court of Chhattisgarh held that the notification excluding certain items from the definition of 'inputs' for availing CENVAT credit could only operate from the date of its insertion, not retrospectively. The Tribunal allowed the appeal partially, finding the CENVAT credit availed before 07.07.2009 as admissible. Credits related to excluded items were deemed inadmissible, while credits on other items were upheld based on judicial precedents. The Commissioner's orders were set aside, and the matter was remanded for proper computation based on merit and legal precedents. en-us Mon, 03 Apr 2023 00:00:00 +0530 Thu, 01 Jun 2023 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438484 The High Court of Chhattisgarh held that the notification excluding certain items from the definition of 'inputs' for availing CENVAT credit could only operate from the date of its insertion, not retrospectively. The Tribunal allowed the appeal partially, finding the CENVAT credit availed before 07.07.2009 as admissible. Credits related to excluded items were deemed inadmissible, while credits on other items were upheld based on judicial precedents. The Commissioner's orders were set aside, and the matter was remanded for proper computation based on merit and legal precedents. Case-Laws Central Excise Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438484