https://www.taxtmi.com/caselaws?id=30079 Captive consumption exemption under Notification No. 67/95-C.E. remained available for pig iron and cement used in manufacturing DI pipes where the final products were cleared partly on duty and partly under exemption. The proviso barring inputs used in exempted or nil-rated goods did not apply because the notification preserved manufacturers clearing both dutiable and exempted products if they complied with Rule 6 of the Cenvat Credit Rules, 2002. Payment of the prescribed amount for exempt clearances, or maintenance of separate accounts and inventory for dutiable and exempted goods, constituted sufficient compliance and kept the assessee within the exception. en-us Thu, 07 Feb 2008 00:00:00 +0530 Wed, 06 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30079 Captive consumption exemption under Notification No. 67/95-C.E. remained available for pig iron and cement used in manufacturing DI pipes where the final products were cleared partly on duty and partly under exemption. The proviso barring inputs used in exempted or nil-rated goods did not apply because the notification preserved manufacturers clearing both dutiable and exempted products if they complied with Rule 6 of the Cenvat Credit Rules, 2002. Payment of the prescribed amount for exempt clearances, or maintenance of separate accounts and inventory for dutiable and exempted goods, constituted sufficient compliance and kept the assessee within the exception. Case-Laws Central Excise Thu, 07 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30079