Credit of items continued to be covered under excise law is not admissible in GST law

C.C.E. & S.T. Vs Oil And Natural Gas Corporation Limited (CESTAT Ahmedabad) Held that the credit which is admissible as input tax credit under the CGST Act can be availed as input tax credit. The quantum of credit which relates to the items which continued to be covered under the Central Excise Act would not be admissible as input tax credit under CGST Act. Facts- The respondent are engaged in manufacture of different petroleum products. After implementation of GST, w.e.f. 01.07.2017, most of the products of assessee are covered under GST Act except for HSD and ATF which continue to be cov...