https://www.taxtmi.com/caselaws?id=895 Cenvat credit on inputs used exclusively in exempted final products could not be denied where a manufacturer producing both dutiable and exempted goods had paid the prescribed 8% amount under the applicable rule. The Tribunal treated the payment obligation as attaching to the class of manufacturer rather than to a separate category of inputs, and followed its earlier orders in the assessee's own case. On that basis, the bar on credit was regarded as satisfied for all inputs used in the exempted final products, so the denial of credit was unsustainable. The demand, penalty and interest founded on that denial were therefore set aside. en-us Tue, 05 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=895 Cenvat credit on inputs used exclusively in exempted final products could not be denied where a manufacturer producing both dutiable and exempted goods had paid the prescribed 8% amount under the applicable rule. The Tribunal treated the payment obligation as attaching to the class of manufacturer rather than to a separate category of inputs, and followed its earlier orders in the assessee's own case. On that basis, the bar on credit was regarded as satisfied for all inputs used in the exempted final products, so the denial of credit was unsustainable. The demand, penalty and interest founded on that denial were therefore set aside. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=895