https://www.taxtmi.com/caselaws?id=234847 Rule 6(2) of the Cenvat Credit Rules, 2004 applies only when common inputs or input services are used for both dutiable and exempted goods without separate accounts. Furnace oil credit could not be denied merely because the assessee also undertook job work, since the job-work clearances were not exempted goods for Rule 6(2) purposes where duty remained payable by the principal manufacturer. The CESTAT held that the assessee was manufacturing excisable goods and job-work goods, not exempted goods, and therefore the disallowance of credit was unsustainable. Credit of furnace oil was admissible. en-us Fri, 05 Oct 2012 00:00:00 +0530 Mon, 01 Jul 2013 10:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234847 Rule 6(2) of the Cenvat Credit Rules, 2004 applies only when common inputs or input services are used for both dutiable and exempted goods without separate accounts. Furnace oil credit could not be denied merely because the assessee also undertook job work, since the job-work clearances were not exempted goods for Rule 6(2) purposes where duty remained payable by the principal manufacturer. The CESTAT held that the assessee was manufacturing excisable goods and job-work goods, not exempted goods, and therefore the disallowance of credit was unsustainable. Credit of furnace oil was admissible. Case-Laws Central Excise Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234847