https://www.taxtmi.com/caselaws?id=3103 Cenvat credit on LDO and LPG used as fuel for manufacturing goods cleared on a job-work basis without duty was not liable to reversal for the period before 16 May 2005. The Tribunal noted that, prior to the amendment of Rule 6(2) of the Cenvat Credit Rules, 2004, the exclusion for inputs used as fuel had not been deleted, and applied the earlier view that fuel fell outside the restriction. On that basis, the credit was held admissible and reversal was not required, so the departmental challenge failed. en-us Wed, 03 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3103 Cenvat credit on LDO and LPG used as fuel for manufacturing goods cleared on a job-work basis without duty was not liable to reversal for the period before 16 May 2005. The Tribunal noted that, prior to the amendment of Rule 6(2) of the Cenvat Credit Rules, 2004, the exclusion for inputs used as fuel had not been deleted, and applied the earlier view that fuel fell outside the restriction. On that basis, the credit was held admissible and reversal was not required, so the departmental challenge failed. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3103