https://www.taxtmi.com/caselaws?id=798865 Cenvat credit eligibility turns on the statutory nexus of goods or services with manufacture. Services used to establish and install a manufacturing facility may qualify as input services despite pre-production use, and common infrastructure outside factory boundaries may qualify where it supports industrial operations without personal use. Goods used within the factory may be inputs even if they are neither capital goods nor components of final products. Differential duty claimed through a post-GST supplementary invoice requires correlation with the original clearance and revised value. Credit reversals and utilisation-based interest require reconciliation of statutory records, with no duplicate recovery. Extended limitation and penalties require positive evidence of suppression or wilful misstatement intended to evade duty. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798865 Cenvat credit eligibility turns on the statutory nexus of goods or services with manufacture. Services used to establish and install a manufacturing facility may qualify as input services despite pre-production use, and common infrastructure outside factory boundaries may qualify where it supports industrial operations without personal use. Goods used within the factory may be inputs even if they are neither capital goods nor components of final products. Differential duty claimed through a post-GST supplementary invoice requires correlation with the original clearance and revised value. Credit reversals and utilisation-based interest require reconciliation of statutory records, with no duplicate recovery. Extended limitation and penalties require positive evidence of suppression or wilful misstatement intended to evade duty. Case-Laws Central Excise Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798865