https://www.taxtmi.com/caselaws?id=795031 CENVAT credit is available to a manufacturer for eligible duty-paid inputs received at its premises and used through a contractor to fabricate storage tanks and mechanical piping for excisable manufacture, provided prescribed conditions and valid duty documents are satisfied. The contractor's use of the inputs does not itself defeat credit. However, credit is unavailable where the contractor has claimed works-contract composition-scheme service-tax abatement on the same inputs, because this would create a double benefit. Extended limitation cannot apply merely because input use was not separately disclosed in returns where records, audits and requested information were available; wilful suppression, fraud, collusion or intent to evade duty must be established. Credit must therefore be re-quantified accordingly. 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 is available to a manufacturer for eligible duty-paid inputs received at its premises and used through a contractor to fabricate storage tanks and mechanical piping for excisable manufacture, provided prescribed conditions and valid duty documents are satisfied. The contractor's use of the inputs does not itself defeat credit. However, credit is unavailable where the contractor has claimed works-contract composition-scheme service-tax abatement on the same inputs, because this would create a double benefit. Extended limitation cannot apply merely because input use was not separately disclosed in returns where records, audits and requested information were available; wilful suppression, fraud, collusion or intent to evade duty must be established. Credit must therefore be re-quantified accordingly. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795031