https://www.taxtmi.com/caselaws?id=765084 Notification No. 67/1995-CE exempts captively consumed inputs used in the manufacture of final products, but the proviso denies exemption where such inputs are used for exempted final products unless the manufacturer of both dutiable and exempted goods satisfies Rule 6 of the Cenvat Credit Rules, 2001. Where no Cenvat credit was taken on inputs, input services, or capital goods used in the relevant manufacture, the Rule 6(1) obligation was treated as discharged. On that basis, the intermediate product 'season' remained eligible for exemption, and the demand for duty, interest, and penalty could not survive. en-us Fri, 17 Jan 2025 00:00:00 +0530 Fri, 24 Jan 2025 10:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765084 Notification No. 67/1995-CE exempts captively consumed inputs used in the manufacture of final products, but the proviso denies exemption where such inputs are used for exempted final products unless the manufacturer of both dutiable and exempted goods satisfies Rule 6 of the Cenvat Credit Rules, 2001. Where no Cenvat credit was taken on inputs, input services, or capital goods used in the relevant manufacture, the Rule 6(1) obligation was treated as discharged. On that basis, the intermediate product 'season' remained eligible for exemption, and the demand for duty, interest, and penalty could not survive. Case-Laws Central Excise Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765084