no, ccr of petroleum whether high or low can not be availed..
As per the explanation given undr the definition of Input in Cenvat Credit Rules 2004-
"input" means-
all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of
final products whether directly or indirectly.
Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever.
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