https://www.taxtmi.com/caselaws?id=116848 Cotton polyester blended yarn cleared to NHDC at nil duty under Notification No. 3/2001-CE was treated as exempted goods for Rule 6(1) of the Cenvat Credit Rules, 2001. The rule denies Cenvat credit on inputs used in manufacturing exempted goods, and its Explanation includes goods chargeable to nil rate of duty. Because the notification condition was fulfilled and the clearances were made under Section 5A of the Central Excise Act, the nil-rated quantity fell within exempted goods. Cenvat credit was therefore unavailable on inputs used to manufacture the yarn so cleared. en-us Thu, 24 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116848 Cotton polyester blended yarn cleared to NHDC at nil duty under Notification No. 3/2001-CE was treated as exempted goods for Rule 6(1) of the Cenvat Credit Rules, 2001. The rule denies Cenvat credit on inputs used in manufacturing exempted goods, and its Explanation includes goods chargeable to nil rate of duty. Because the notification condition was fulfilled and the clearances were made under Section 5A of the Central Excise Act, the nil-rated quantity fell within exempted goods. Cenvat credit was therefore unavailable on inputs used to manufacture the yarn so cleared. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116848