https://www.taxtmi.com/caselaws?id=120874 Where common inputs or capital goods are used for both exempted rectified spirit and dutiable denatured spirit, reversal or payment of the credit attributable to the exempted clearances satisfies Rule 6 of the Cenvat Credit Rules, 2002 and the conditions of Notification No. 67/95-Central Excise. On that basis, molasses used captively in the manufacture of rectified spirit and denatured spirit remained eligible for the exemption, so the duty demand was unsustainable. For the same reason, Cenvat credit on capital goods, inputs and input services used in the ethanol plant could not be denied merely because the plant also produced exempted spirit, and the related demands of interest and penalty also failed. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 12 Feb 2024 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120874 Where common inputs or capital goods are used for both exempted rectified spirit and dutiable denatured spirit, reversal or payment of the credit attributable to the exempted clearances satisfies Rule 6 of the Cenvat Credit Rules, 2002 and the conditions of Notification No. 67/95-Central Excise. On that basis, molasses used captively in the manufacture of rectified spirit and denatured spirit remained eligible for the exemption, so the duty demand was unsustainable. For the same reason, Cenvat credit on capital goods, inputs and input services used in the ethanol plant could not be denied merely because the plant also produced exempted spirit, and the related demands of interest and penalty also failed. Case-Laws Central Excise Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120874