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Cenvat credit rules

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(Querist)
31 October 2011 Hi,

Why LDO HDo or motor spirit nt allowed as CCR?
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CA Nikhil Jhanwar

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CA Nikhil Jhanwar (Expert)
31 October 2011 Because these are specifically excluded from the definition of 'input' which is eligible for credit as provided under Rule 2 of CCR, 2004
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Savli

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Savli (Querist)
31 October 2011 but that is nt the logic....because law says somethng u cant agree na......tere shld be some reasoning for exclusion?
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