https://www.taxtmi.com/caselaws?id=218942 CENVAT credit on inputs used in the manufacture of goods cleared under excise exemption was not required to be reversed or repaid on the facts considered. Applying Rule 6(1) of the CENVAT Credit Rules and Explanation II to Rule 6(3), the Court treated credit as unavailable only in respect of inputs used for exempted goods, but noted that the same question had already been decided in earlier binding cases in favour of the assessee. In the absence of any distinguishing feature, the manufacturer succeeded and the appeal was dismissed. en-us Sat, 16 Jun 2012 00:00:00 +0530 Thu, 29 Nov 2012 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218942 CENVAT credit on inputs used in the manufacture of goods cleared under excise exemption was not required to be reversed or repaid on the facts considered. Applying Rule 6(1) of the CENVAT Credit Rules and Explanation II to Rule 6(3), the Court treated credit as unavailable only in respect of inputs used for exempted goods, but noted that the same question had already been decided in earlier binding cases in favour of the assessee. In the absence of any distinguishing feature, the manufacturer succeeded and the appeal was dismissed. Case-Laws Central Excise Sat, 16 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218942