https://www.taxtmi.com/caselaws?id=268604 Notification No. 67/95-C.E. exempts inputs manufactured and used within the factory in or in relation to specified final products, but the proviso withdraws the benefit for inputs used in exempt final products. Clause (vi) preserves the exemption for a manufacturer producing both dutiable and exempt final products who complies with Rule 6 of the CENVAT Credit Rules, 2001. The Supreme Court clarified that this carve-out does not require the same final product to be partly dutiable and partly exempt. Where the manufacturer satisfies the Rule 6 obligation, the exemption remains available for captive consumption of clinker used to manufacture exempt cement. en-us Fri, 21 Aug 2015 00:00:00 +0530 Sat, 09 Jan 2016 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268604 Notification No. 67/95-C.E. exempts inputs manufactured and used within the factory in or in relation to specified final products, but the proviso withdraws the benefit for inputs used in exempt final products. Clause (vi) preserves the exemption for a manufacturer producing both dutiable and exempt final products who complies with Rule 6 of the CENVAT Credit Rules, 2001. The Supreme Court clarified that this carve-out does not require the same final product to be partly dutiable and partly exempt. Where the manufacturer satisfies the Rule 6 obligation, the exemption remains available for captive consumption of clinker used to manufacture exempt cement. Case-Laws Central Excise Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268604