https://www.taxtmi.com/caselaws?id=123334 Inputs used exclusively in the manufacture of exempted final products fall within Rule 6(1) of the Cenvat Credit Rules, 2002, which bars availment of credit on such inputs. Rule 6(2) was therefore wrongly invoked where no inputs were used for dutiable clearances. Once the credit had been reversed with interest, no further demand could survive in relation to the exempted clearances, and the proposed recovery under Rule 6(3) lacked legal foundation. The impugned demand and consequential action were held unsustainable, and the assessee succeeded. en-us Wed, 06 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 09:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123334 Inputs used exclusively in the manufacture of exempted final products fall within Rule 6(1) of the Cenvat Credit Rules, 2002, which bars availment of credit on such inputs. Rule 6(2) was therefore wrongly invoked where no inputs were used for dutiable clearances. Once the credit had been reversed with interest, no further demand could survive in relation to the exempted clearances, and the proposed recovery under Rule 6(3) lacked legal foundation. The impugned demand and consequential action were held unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123334