https://www.taxtmi.com/caselaws?id=125830 Cenvat credit on a DG set and control panel used to generate electricity was treated as admissible where the major portion of the electricity was consumed in the factory and only part was sold outside. The note distinguishes capital goods credit from input credit: under Rule 57AD(3) and Rule 6(4) of the Cenvat Credit Rules, 2001/2002, denial applies only when capital goods are used exclusively for exempted goods, not when they are used partly for dutiable manufacture and partly for exempted clearances. A Supreme Court ruling on inputs was held inapplicable. The denial of credit was therefore unsustainable. en-us Fri, 23 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125830 Cenvat credit on a DG set and control panel used to generate electricity was treated as admissible where the major portion of the electricity was consumed in the factory and only part was sold outside. The note distinguishes capital goods credit from input credit: under Rule 57AD(3) and Rule 6(4) of the Cenvat Credit Rules, 2001/2002, denial applies only when capital goods are used exclusively for exempted goods, not when they are used partly for dutiable manufacture and partly for exempted clearances. A Supreme Court ruling on inputs was held inapplicable. The denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125830