https://www.taxtmi.com/caselaws?id=336622 Captive consumption exemption under Notification No. 67/95-CE is discussed in the context of packing boxes used in the manufacture of exempted final products. The text explains that the benefit is preserved where no Cenvat credit is taken on inputs used in the exempt goods, because Rule 6(1) is satisfied in that situation. Rule 6(2) applies only where credit is availed, triggering separate accounts or equivalent compliance. On the admitted facts, no Cenvat credit had been availed on inputs used for either the final products or the packing boxes, so denial of exemption on the basis of Rule 6(2) was described as unsustainable. en-us Thu, 15 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336622 Captive consumption exemption under Notification No. 67/95-CE is discussed in the context of packing boxes used in the manufacture of exempted final products. The text explains that the benefit is preserved where no Cenvat credit is taken on inputs used in the exempt goods, because Rule 6(1) is satisfied in that situation. Rule 6(2) applies only where credit is availed, triggering separate accounts or equivalent compliance. On the admitted facts, no Cenvat credit had been availed on inputs used for either the final products or the packing boxes, so denial of exemption on the basis of Rule 6(2) was described as unsustainable. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336622