https://www.taxtmi.com/caselaws?id=325858 CENVAT credit is available on capital goods used in a captive power plant when the plant is used partly for captive consumption in dutiable manufacture and partly for wheeling out electricity, because the restriction turns on exclusive use for exempted goods. Proportionate credit on input services is also admissible where only the share relatable to captive consumption is taken and no excess credit is claimed for electricity sold outside. Rule 6(3)(i) cannot be invoked without proof of ineligible credit actually availed in relation to exempted clearances. On that basis, the denial of credit and reversal demand were set aside. en-us Fri, 22 Jan 2016 00:00:00 +0530 Tue, 04 Oct 2016 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325858 CENVAT credit is available on capital goods used in a captive power plant when the plant is used partly for captive consumption in dutiable manufacture and partly for wheeling out electricity, because the restriction turns on exclusive use for exempted goods. Proportionate credit on input services is also admissible where only the share relatable to captive consumption is taken and no excess credit is claimed for electricity sold outside. Rule 6(3)(i) cannot be invoked without proof of ineligible credit actually availed in relation to exempted clearances. On that basis, the denial of credit and reversal demand were set aside. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325858