https://www.taxtmi.com/caselaws?id=797429 CENVAT credit on inputs procured from units availing area-based exemption was admissible before the amendment to Rule 12 where duty had been suffered, the inputs were used in manufacturing final products, and prescribed invoices or documents supported receipt. The CENVAT Credit Rules required harmonious reading, and the absence of an express pre-amendment prohibition meant that the later express provision could not restrict credit for the earlier period. The disputed input credit was therefore available. en-us Thu, 20 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797429 CENVAT credit on inputs procured from units availing area-based exemption was admissible before the amendment to Rule 12 where duty had been suffered, the inputs were used in manufacturing final products, and prescribed invoices or documents supported receipt. The CENVAT Credit Rules required harmonious reading, and the absence of an express pre-amendment prohibition meant that the later express provision could not restrict credit for the earlier period. The disputed input credit was therefore available. Case-Laws Central Excise Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797429