Cenvat Credit cannot be denied on final product treated as dutiable

Indian Oil Corporation Limited, Refinery Division Vs Commissioner of CGST & CX (CESTAT Kolkata) It is an undisputed position that the final product is treated as dutiable and duty is paid by the assessee. When once duty is paid by the assessee treating the activity as manufacturing activity by the Department, Cenvat credit is available and there is no question of denial of Cenvat credit. FULL TEXT OF THE CESTAT KOLKATA ORDER The Appellant is engaged in the manufacture and sale of petroleum products. The petroleum products are manufactured in the refineries of the Appellant situated in vari...