https://www.taxtmi.com/caselaws?id=125830 Cenvat credit on a DG set and control panel used to generate electricity remains admissible where most electricity is consumed in the factory and only part is sold outside. Rule 57AD(3) of the Central Excise Rules and Rule 6(4) of the Cenvat Credit Rules deny capital-goods credit only when the goods are used exclusively to manufacture exempted goods. Partial outside sale of electricity does not establish exclusive use for exempted clearances. The rules governing input credit do not determine entitlement to capital-goods credit in this context. Credit denial on this basis is 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 remains admissible where most electricity is consumed in the factory and only part is sold outside. Rule 57AD(3) of the Central Excise Rules and Rule 6(4) of the Cenvat Credit Rules deny capital-goods credit only when the goods are used exclusively to manufacture exempted goods. Partial outside sale of electricity does not establish exclusive use for exempted clearances. The rules governing input credit do not determine entitlement to capital-goods credit in this context. Credit denial on this basis is unsustainable. Case-Laws Central Excise Fri, 23 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125830