https://www.taxtmi.com/caselaws?id=155761 Goods cleared partly on payment of duty and partly under a conditional exemption remained excisable and dutiable for Rule 6 of the CENVAT Credit Rules, 2004. The tribunal held that partial exemption for specified clearances did not change the character of the goods into non-dutiable or fully exempt goods, so the common-input credit restriction continued to apply. Because the manufacturer did not maintain separate accounts for dutiable and exempt clearances, the demand based on Rule 6 was sustained. Prior decisions under Rule 57CC of the Central Excise Rules, 1944 were treated as persuasive because the provisions were considered pari materia. en-us Fri, 30 Jul 2010 00:00:00 +0530 Thu, 07 Sep 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155761 Goods cleared partly on payment of duty and partly under a conditional exemption remained excisable and dutiable for Rule 6 of the CENVAT Credit Rules, 2004. The tribunal held that partial exemption for specified clearances did not change the character of the goods into non-dutiable or fully exempt goods, so the common-input credit restriction continued to apply. Because the manufacturer did not maintain separate accounts for dutiable and exempt clearances, the demand based on Rule 6 was sustained. Prior decisions under Rule 57CC of the Central Excise Rules, 1944 were treated as persuasive because the provisions were considered pari materia. Case-Laws Central Excise Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155761