https://www.taxtmi.com/caselaws?id=76382 Cenvat credit on common inputs remains available where a manufacturer clears exempted rectified spirit and dutiable denatured spirit while following the Rule 6 scheme. Denaturing was treated as manufacture of denatured spirit rather than mere mixing of toxin in a tanker. Clearance of dutiable denatured spirit only for part of the relevant period did not prevent the manufacturer from being regarded as producing both exempted and dutiable final products. Credit could not be denied merely because most output was exempted or because the manner in which denatured spirit came into existence was disputed. en-us Thu, 16 Jul 2009 00:00:00 +0530 Wed, 23 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76382 Cenvat credit on common inputs remains available where a manufacturer clears exempted rectified spirit and dutiable denatured spirit while following the Rule 6 scheme. Denaturing was treated as manufacture of denatured spirit rather than mere mixing of toxin in a tanker. Clearance of dutiable denatured spirit only for part of the relevant period did not prevent the manufacturer from being regarded as producing both exempted and dutiable final products. Credit could not be denied merely because most output was exempted or because the manner in which denatured spirit came into existence was disputed. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76382