https://www.taxtmi.com/caselaws?id=796362 An excise-duty concession subject to a condition that no Cenvat credit be taken is unavailable once credit is recorded and availed in statutory returns. The condition applies to taking credit, not merely using it, and must be strictly complied with by the claimant. Non-utilisation, later reversal, lapse on transition to GST, or migration of credit cannot retrospectively cure the breach or restore eligibility for the concessional rate. Where prohibited credit was availed alongside the concession, differential duty, statutory interest and penalty may follow; audit detection and return filing do not preclude invocation of the extended period. en-us Tue, 21 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796362 An excise-duty concession subject to a condition that no Cenvat credit be taken is unavailable once credit is recorded and availed in statutory returns. The condition applies to taking credit, not merely using it, and must be strictly complied with by the claimant. Non-utilisation, later reversal, lapse on transition to GST, or migration of credit cannot retrospectively cure the breach or restore eligibility for the concessional rate. Where prohibited credit was availed alongside the concession, differential duty, statutory interest and penalty may follow; audit detection and return filing do not preclude invocation of the extended period. Case-Laws Central Excise Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796362