Cenvat Credit on Fuel used for dutiable final products

The Madras High Court, by judgment dated 25 June 2026, allowed the appeal filed by TRL Krosaki Refractories Limited and set aside the CESTAT's order denying CENVAT credit on furnace oil used in the manufacture of Dead Burnt Magnesite (DBM). 

The Court held that DBM was only an intermediate product transferred to another unit of the same manufacturer for producing dutiable finished goods.