https://www.taxtmi.com/caselaws?id=342867 CENVAT credit on fuel used to generate steam could not be denied merely because the final products were treated as exempt, where the manufactured goods were covered by the Medicinal and Toilet Preparations Act, 1955 and were outside the Central Excise levy altogether. The Tribunal held that non-excisable goods cannot be equated with exempted goods for CENVAT purposes, and distinguished precedent dealing with dutiable goods that were only exempted. The Revenue's demand-based challenge therefore failed, and the assessee's entitlement to credit was sustained. en-us Tue, 11 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342867 CENVAT credit on fuel used to generate steam could not be denied merely because the final products were treated as exempt, where the manufactured goods were covered by the Medicinal and Toilet Preparations Act, 1955 and were outside the Central Excise levy altogether. The Tribunal held that non-excisable goods cannot be equated with exempted goods for CENVAT purposes, and distinguished precedent dealing with dutiable goods that were only exempted. The Revenue's demand-based challenge therefore failed, and the assessee's entitlement to credit was sustained. Case-Laws Central Excise Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342867