https://www.taxtmi.com/caselaws?id=76382 Where a manufacturer uses common inputs for both exempted rectified spirit and dutiable denatured spirit, Cenvat credit cannot be denied merely because the department disputes the manner of manufacture or because the dutiable product was cleared only during part of the relevant period. The note states that the denaturing process amounted to manufacture of denatured spirit, and that compliance with the Rule 6 scheme for common inputs supported entitlement to credit. The fact that some consignments of denatured spirit were cleared during the period was sufficient to treat the assessee as manufacturing both exempted and dutiable goods. Accordingly, denial of Cenvat credit on common inputs was not sustainable. 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 Where a manufacturer uses common inputs for both exempted rectified spirit and dutiable denatured spirit, Cenvat credit cannot be denied merely because the department disputes the manner of manufacture or because the dutiable product was cleared only during part of the relevant period. The note states that the denaturing process amounted to manufacture of denatured spirit, and that compliance with the Rule 6 scheme for common inputs supported entitlement to credit. The fact that some consignments of denatured spirit were cleared during the period was sufficient to treat the assessee as manufacturing both exempted and dutiable goods. Accordingly, denial of Cenvat credit on common inputs was not sustainable. Case-Laws Central Excise Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76382