https://www.taxtmi.com/caselaws?id=336400 Where CENVAT credit on inputs was reversed at month-end before any future utilisation, the condition of non-availment under Notification No. 14/2002-CE was satisfied and the exemption could not be denied on that basis. Fuel and lubricants used as consumables in manufacture were also not subject to proportionate reversal where the credit rules excluded fuel from that requirement, so their credit did not disqualify the assessee from the exemption. The assessee remained eligible for the benefit claimed. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 21 Dec 2016 09:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336400 Where CENVAT credit on inputs was reversed at month-end before any future utilisation, the condition of non-availment under Notification No. 14/2002-CE was satisfied and the exemption could not be denied on that basis. Fuel and lubricants used as consumables in manufacture were also not subject to proportionate reversal where the credit rules excluded fuel from that requirement, so their credit did not disqualify the assessee from the exemption. The assessee remained eligible for the benefit claimed. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336400