https://www.taxtmi.com/caselaws?id=126300 Cenvat credit on common inputs used in manufacturing dutiable final products could be utilised for duty payment without one-to-one correlation between each input and a specific final product. The record showed that the assessee used the common inputs in a merged manufacturing set-up producing both dutiable and exempted goods, but the credit scheme did not require segregation of every input against a particular output. Credit could not be denied merely because exempted clearances also existed, so the Revenue's objection to utilisation of the credit failed. en-us Thu, 02 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 13:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126300 Cenvat credit on common inputs used in manufacturing dutiable final products could be utilised for duty payment without one-to-one correlation between each input and a specific final product. The record showed that the assessee used the common inputs in a merged manufacturing set-up producing both dutiable and exempted goods, but the credit scheme did not require segregation of every input against a particular output. Credit could not be denied merely because exempted clearances also existed, so the Revenue's objection to utilisation of the credit failed. Case-Laws Central Excise Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126300