https://www.taxtmi.com/caselaws?id=76359 Cenvat credit was held admissible on residual furnace oil used as fuel for generating steam within the factory, even though the steam supported manufacture of both dutiable and exempted goods. Rule 6 of the Cenvat Credit Rules, 2001 was read to bar credit only on inputs used in exempted goods, while the express exclusion for inputs intended as fuel prevented denial of credit or insistence on separate accounts. The provision was treated as pari materia with the earlier excise regime, under which fuel credit remained allowable despite mixed use of the resulting utility. The demand based on 8% of exempted goods value was therefore not sustainable. en-us Tue, 11 Aug 2009 00:00:00 +0530 Tue, 22 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76359 Cenvat credit was held admissible on residual furnace oil used as fuel for generating steam within the factory, even though the steam supported manufacture of both dutiable and exempted goods. Rule 6 of the Cenvat Credit Rules, 2001 was read to bar credit only on inputs used in exempted goods, while the express exclusion for inputs intended as fuel prevented denial of credit or insistence on separate accounts. The provision was treated as pari materia with the earlier excise regime, under which fuel credit remained allowable despite mixed use of the resulting utility. The demand based on 8% of exempted goods value was therefore not sustainable. Case-Laws Central Excise Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76359