https://www.taxtmi.com/caselaws?id=338834 Rule 6(2) of the Cenvat Credit Rules, 2004 requires separate accounts only where credit is taken on common inputs used for both dutiable and exempted final products; if credit is restricted to inputs used for dutiable goods, that obligation does not arise. The text also states that, during the relevant period, no time limit prescribed immediate availment of Cenvat credit after receipt of inputs, so credit cannot be denied merely because it was taken later. The assessee's credit entitlement was upheld with consequential relief. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 25 Feb 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338834 Rule 6(2) of the Cenvat Credit Rules, 2004 requires separate accounts only where credit is taken on common inputs used for both dutiable and exempted final products; if credit is restricted to inputs used for dutiable goods, that obligation does not arise. The text also states that, during the relevant period, no time limit prescribed immediate availment of Cenvat credit after receipt of inputs, so credit cannot be denied merely because it was taken later. The assessee's credit entitlement was upheld with consequential relief. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338834