https://www.taxtmi.com/caselaws?id=389547 Rule 6 of the CENVAT Credit Rules, 2002 barred credit on duty-paid LSHS used as fuel to generate steam and electricity for manufacturing exempt fertilizer, because sub-rule (1) controlled input credit for exempt goods and the sub-rule (2) exception applied only to non-fuel inputs used commonly for dutiable and exempt goods. The Supreme Court held that fuel inputs remained outside the exception and that the assessee could not claim CENVAT credit on LSHS in relation to exempt manufacture. Earlier MODVAT and CENVAT authorities were distinguished as they arose under different rules and factual settings, so they did not govern the interpretation of Rule 6. The appeals were allowed and the Tribunal's order was set aside. en-us Tue, 03 Dec 2019 00:00:00 +0530 Fri, 03 Jul 2026 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389547 Rule 6 of the CENVAT Credit Rules, 2002 barred credit on duty-paid LSHS used as fuel to generate steam and electricity for manufacturing exempt fertilizer, because sub-rule (1) controlled input credit for exempt goods and the sub-rule (2) exception applied only to non-fuel inputs used commonly for dutiable and exempt goods. The Supreme Court held that fuel inputs remained outside the exception and that the assessee could not claim CENVAT credit on LSHS in relation to exempt manufacture. Earlier MODVAT and CENVAT authorities were distinguished as they arose under different rules and factual settings, so they did not govern the interpretation of Rule 6. The appeals were allowed and the Tribunal's order was set aside. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389547