https://www.taxtmi.com/caselaws?id=266362 Cenvat credit on capital goods used for a diesel generating set and air compressor was held admissible where part of the electricity generated was sold to another unit. Rule 6(4) permits denial of credit only when capital goods are used exclusively in the manufacture of exempted goods or in providing exempted services. The mere sale of some electricity did not establish exclusive use for exempted production. Credit could not be denied unless it was shown that the electricity generated was used only for exempted goods, so the denial of credit was unsustainable. en-us Fri, 23 Jan 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266362 Cenvat credit on capital goods used for a diesel generating set and air compressor was held admissible where part of the electricity generated was sold to another unit. Rule 6(4) permits denial of credit only when capital goods are used exclusively in the manufacture of exempted goods or in providing exempted services. The mere sale of some electricity did not establish exclusive use for exempted production. Credit could not be denied unless it was shown that the electricity generated was used only for exempted goods, so the denial of credit was unsustainable. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266362