https://www.taxtmi.com/caselaws?id=796278 CENVAT credit on imported base oil was available for the full Central Excise duty or CVD recorded in invoices and Bills of Entry despite a shortfall in the quantity received at the factory. The notes state that earlier proceedings involving the same assessee and comparable periods had already resolved the issue by allowing credit based on duty shown in the prescribed documents. Applying that position consistently, the demand challenging full credit was unsustainable. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796278 CENVAT credit on imported base oil was available for the full Central Excise duty or CVD recorded in invoices and Bills of Entry despite a shortfall in the quantity received at the factory. The notes state that earlier proceedings involving the same assessee and comparable periods had already resolved the issue by allowing credit based on duty shown in the prescribed documents. Applying that position consistently, the demand challenging full credit was unsustainable. Case-Laws Central Excise Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796278