https://www.taxtmi.com/caselaws?id=798924 Concessional-duty benefit cannot be denied merely because Cenvat credit was availed where the revenue does not establish that credit related exclusively to inputs or input services used to manufacture the concessional product. Sludge generated as a by-product during Gelatin manufacture, and common inputs used to process that sludge into Nutri Gold, do not prove exclusive credit availment for Nutri Gold. Unsupported findings concerning exclusive use of inputs, including HDPE bottles, cannot sustain denial of the notification benefit. Consequently, the related duty demands and penalties fail. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798924 Concessional-duty benefit cannot be denied merely because Cenvat credit was availed where the revenue does not establish that credit related exclusively to inputs or input services used to manufacture the concessional product. Sludge generated as a by-product during Gelatin manufacture, and common inputs used to process that sludge into Nutri Gold, do not prove exclusive credit availment for Nutri Gold. Unsupported findings concerning exclusive use of inputs, including HDPE bottles, cannot sustain denial of the notification benefit. Consequently, the related duty demands and penalties fail. Case-Laws Central Excise Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798924