https://www.taxtmi.com/caselaws?id=123296 Cenvat credit on spare parts used in a boiler generating steam and electricity was admissible because Rule 6(4) of the Cenvat Credit Rules, 2002 bars credit only where capital goods are used exclusively for exempted goods. The record showed that the boiler was not used exclusively for exempted production, and part of the electricity was supplied through distribution lines rather than being wholly captively consumed. Credit could therefore not be denied on the footing that some power was not used entirely within the captive setup. The denial of credit was set aside and the assessee's entitlement was upheld. en-us Fri, 18 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 15:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123296 Cenvat credit on spare parts used in a boiler generating steam and electricity was admissible because Rule 6(4) of the Cenvat Credit Rules, 2002 bars credit only where capital goods are used exclusively for exempted goods. The record showed that the boiler was not used exclusively for exempted production, and part of the electricity was supplied through distribution lines rather than being wholly captively consumed. Credit could therefore not be denied on the footing that some power was not used entirely within the captive setup. The denial of credit was set aside and the assessee's entitlement was upheld. Case-Laws Central Excise Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123296