https://www.taxtmi.com/caselaws?id=360347 Rule 6(1) of the CENVAT Credit Rules, 2002 and 2004 applies to fuel used as a common input for both dutiable and exempted goods. The Tribunal noted that the Supreme Court had already settled that the prohibition covers all inputs, including fuel, and that the exclusion of fuel from the separate-accounting mechanism in Rule 6(2) does not confer a right to credit where the fuel is used to manufacture exempted goods. Accordingly, CENVAT credit attributable to exempt clearances was not admissible, and the demand was sustained. en-us Fri, 04 May 2018 00:00:00 +0530 Wed, 16 May 2018 06:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360347 Rule 6(1) of the CENVAT Credit Rules, 2002 and 2004 applies to fuel used as a common input for both dutiable and exempted goods. The Tribunal noted that the Supreme Court had already settled that the prohibition covers all inputs, including fuel, and that the exclusion of fuel from the separate-accounting mechanism in Rule 6(2) does not confer a right to credit where the fuel is used to manufacture exempted goods. Accordingly, CENVAT credit attributable to exempt clearances was not admissible, and the demand was sustained. Case-Laws Central Excise Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360347