https://www.taxtmi.com/caselaws?id=119476 Notification No. 67/95-C.E. grants exemption to inputs manufactured and captively used within the factory, but the proviso denies relief where those inputs are used in manufacture of a final product that is wholly exempt or chargeable to nil rate. Clinker used in making cement was therefore not eligible for exemption because cement was fully exempt under Notification No. 50/2003-C.E. The exception in clause (vi) of the proviso did not apply, as Rule 6 of the CENVAT Credit Rules, 2001 operates only where both dutiable and exempt final products are manufactured. Partial clearance of clinker on payment of duty did not change the exempt character of the final product. en-us Tue, 07 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 13:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119476 Notification No. 67/95-C.E. grants exemption to inputs manufactured and captively used within the factory, but the proviso denies relief where those inputs are used in manufacture of a final product that is wholly exempt or chargeable to nil rate. Clinker used in making cement was therefore not eligible for exemption because cement was fully exempt under Notification No. 50/2003-C.E. The exception in clause (vi) of the proviso did not apply, as Rule 6 of the CENVAT Credit Rules, 2001 operates only where both dutiable and exempt final products are manufactured. Partial clearance of clinker on payment of duty did not change the exempt character of the final product. Case-Laws Central Excise Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119476