https://www.taxtmi.com/caselaws?id=1580 Cenvat credit on molasses used in a composite process for rectified spirit, carbon dioxide and denatured spirit was admissible because the input was not used only for an exempt product and the credit relatable to rectified spirit had already been reversed; Rule 6 did not justify denial. Credit on furnace oil used to generate steam for both electricity generation and distillery processing was also admissible because it was a common input and not one used exclusively for rectified spirit. Once credit was allowed on both inputs, the consequential penalty and interest were unsustainable and were set aside. en-us Wed, 18 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1580 Cenvat credit on molasses used in a composite process for rectified spirit, carbon dioxide and denatured spirit was admissible because the input was not used only for an exempt product and the credit relatable to rectified spirit had already been reversed; Rule 6 did not justify denial. Credit on furnace oil used to generate steam for both electricity generation and distillery processing was also admissible because it was a common input and not one used exclusively for rectified spirit. Once credit was allowed on both inputs, the consequential penalty and interest were unsustainable and were set aside. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1580