Skip to main content
← back
Informative

CENVAT Credit Cannot Be Denied Merely Because Aluminium Ingots Process Is Not Manufacture If Duty Has Been Paid: CESTAT

Update / Judgement Date

28 Sept 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & CustomGST

The CESTAT ruled that CENVAT credit cannot be denied merely because aluminium ingots processing is not manufacturing if duty has been paid. The decision emphasizes substance over procedural classification, ensuring businesses receive rightful input tax credit, preventing unwarranted denials, and supporting compliance with tax regulations while maintaining fairness in fiscal treatment.