https://www.taxtmi.com/caselaws?id=952 Cenvat credit was admissible on low sulphur heavy stock used as fuel to generate steam and electricity within the factory, because the governing credit rule expressly carved out a fuel exception. The fact that the steam and electricity were later used in relation to exempted goods did not justify denial of credit, since the input was not used as an input in the exempted goods themselves. The earlier binding view in the assessee's own case was followed, and the prior Central Excise Rules provision was treated as pari materia with Rule 6 of the Cenvat Credit Rules, 2002. en-us Wed, 27 Dec 2006 00:00:00 +0530 Mon, 23 Oct 2023 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=952 Cenvat credit was admissible on low sulphur heavy stock used as fuel to generate steam and electricity within the factory, because the governing credit rule expressly carved out a fuel exception. The fact that the steam and electricity were later used in relation to exempted goods did not justify denial of credit, since the input was not used as an input in the exempted goods themselves. The earlier binding view in the assessee's own case was followed, and the prior Central Excise Rules provision was treated as pari materia with Rule 6 of the Cenvat Credit Rules, 2002. Case-Laws Central Excise Wed, 27 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=952