Madras High Court Allows CENVAT Credit Claim for Furnace Oil Used in Manufacturing Intermediate Non-Dutiable Product. Furnace oil used to produce Dead Burnt Magnesite (DBM) held to be 'input' for final excisable goods under CENVAT Credit Rules, 2001, as DBM is an intermediate product essential for manufacture of final goods.
25 Jun 2026The appellant, M/s. Tata Refractories Ltd. (now TRL Krosaki Refractories Limited), is an assessee under the Central Excise Act, 1944. It manufactures ...
