https://www.taxtmi.com/caselaws?id=797428 CENVAT credit on fish oil purchased as an input remains available where the manufacturer cleared the goods at a concessional excise duty rate under Notification No. 01/2011-C.E. The notification's condition barring credit on inputs or input services applied only to the manufacturer claiming the concession, not to a subsequent buyer who paid duty on the purchase and used the fish oil to manufacture dutiable final products. A later amendment expressly confirming this limitation was consistent with the original notification's scope. The buyer was consequently eligible for CENVAT credit, and remand for fresh adjudication was unwarranted. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797428 CENVAT credit on fish oil purchased as an input remains available where the manufacturer cleared the goods at a concessional excise duty rate under Notification No. 01/2011-C.E. The notification's condition barring credit on inputs or input services applied only to the manufacturer claiming the concession, not to a subsequent buyer who paid duty on the purchase and used the fish oil to manufacture dutiable final products. A later amendment expressly confirming this limitation was consistent with the original notification's scope. The buyer was consequently eligible for CENVAT credit, and remand for fresh adjudication was unwarranted. Case-Laws Central Excise Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797428