https://www.taxtmi.com/caselaws?id=797261 Cenvat credit on fuel oil received under duty-paid invoices cannot be denied where the recipient establishes receipt, accounting and use in manufacture. The recipient is not required to reassess whether the supplier's activity amounted to manufacture or the supplier's duty liability. Credit disclosed in ER-1 returns negates suppression of facts, so extended limitation cannot be invoked on that basis. The excise-duty demand is consequently unsustainable both on substantive entitlement to credit and limitation. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797261 Cenvat credit on fuel oil received under duty-paid invoices cannot be denied where the recipient establishes receipt, accounting and use in manufacture. The recipient is not required to reassess whether the supplier's activity amounted to manufacture or the supplier's duty liability. Credit disclosed in ER-1 returns negates suppression of facts, so extended limitation cannot be invoked on that basis. The excise-duty demand is consequently unsustainable both on substantive entitlement to credit and limitation. Case-Laws Central Excise Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797261