https://www.taxtmi.com/caselaws?id=270684 Cenvat credit on input dies blocks was admissible because the dies were used in manufacturing aluminium road wheels cleared both as exempt original equipment and as duty-paid spares. The record showed that the final goods were not exclusively exempt, and exemption under Notification No. 4/2006-C.E. applied only to supplies treated as original equipment. As the premise that the dies blocks were used solely in exempted production was not supported and the departmental verification report was found unreliable, denial of credit was unsustainable. en-us Thu, 02 Jul 2015 00:00:00 +0530 Wed, 13 Jan 2016 10:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270684 Cenvat credit on input dies blocks was admissible because the dies were used in manufacturing aluminium road wheels cleared both as exempt original equipment and as duty-paid spares. The record showed that the final goods were not exclusively exempt, and exemption under Notification No. 4/2006-C.E. applied only to supplies treated as original equipment. As the premise that the dies blocks were used solely in exempted production was not supported and the departmental verification report was found unreliable, denial of credit was unsustainable. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270684