https://www.taxtmi.com/caselaws?id=254315 CENVAT credit was upheld where inputs were used in both exempted and dutiable clearances and the manufacturer had not maintained separate accounts, because Rule 6(3)(b) permits payment of the prescribed percentage on exempted final products in such cases. Rule 6(1) did not bar credit on the factual finding that exclusivity of use in exempted goods was not established, and the clarification excluding inputs used exclusively for exempted goods was inapplicable. Reliance on an earlier Tribunal view was held unobjectionable, since a legal principle does not fail merely because that decision had not attained finality. The Revenue's challenge failed and the appeal was dismissed. en-us Thu, 27 Nov 2014 00:00:00 +0530 Wed, 17 Jun 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254315 CENVAT credit was upheld where inputs were used in both exempted and dutiable clearances and the manufacturer had not maintained separate accounts, because Rule 6(3)(b) permits payment of the prescribed percentage on exempted final products in such cases. Rule 6(1) did not bar credit on the factual finding that exclusivity of use in exempted goods was not established, and the clarification excluding inputs used exclusively for exempted goods was inapplicable. Reliance on an earlier Tribunal view was held unobjectionable, since a legal principle does not fail merely because that decision had not attained finality. The Revenue's challenge failed and the appeal was dismissed. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254315