https://www.taxtmi.com/caselaws?id=795031 CENVAT credit may be claimed by a manufacturer for eligible duty-paid inputs received at its premises and used through a contractor to fabricate storage tanks and mechanical piping for manufacture of excisable goods. The notes distinguish cases where the contractor does not take works-contract composition-scheme abatement, in which credit remains available, from cases where abatement is taken, where allowing manufacturer credit would create a double benefit. Extended limitation requires proof of wilful suppression, fraud, collusion, or intent to evade duty; regular returns, audits, and disclosure of requested records do not establish those conditions. Credit must therefore be re-quantified after excluding time-barred demand and abatement-linked inputs. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795031 CENVAT credit may be claimed by a manufacturer for eligible duty-paid inputs received at its premises and used through a contractor to fabricate storage tanks and mechanical piping for manufacture of excisable goods. The notes distinguish cases where the contractor does not take works-contract composition-scheme abatement, in which credit remains available, from cases where abatement is taken, where allowing manufacturer credit would create a double benefit. Extended limitation requires proof of wilful suppression, fraud, collusion, or intent to evade duty; regular returns, audits, and disclosure of requested records do not establish those conditions. Credit must therefore be re-quantified after excluding time-barred demand and abatement-linked inputs. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795031