https://www.taxtmi.com/caselaws?id=48508 Rule 6(2) of the CENVAT Credit Rules, 2004 exempts inputs intended for use as fuel from the requirement to maintain separate accounts for inputs used in exempted goods. On that basis, CENVAT credit on furnace oil or LSHS used as fuel in manufacturing both dutiable and exempted final products could not be denied merely because separate accounts were not kept. The Tribunal's view that such credit remained admissible was consistent with the statutory fuel exception, and the credit reversal sought by the Revenue was not sustainable. en-us Tue, 28 Apr 2009 00:00:00 +0530 Wed, 04 Aug 2010 18:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48508 Rule 6(2) of the CENVAT Credit Rules, 2004 exempts inputs intended for use as fuel from the requirement to maintain separate accounts for inputs used in exempted goods. On that basis, CENVAT credit on furnace oil or LSHS used as fuel in manufacturing both dutiable and exempted final products could not be denied merely because separate accounts were not kept. The Tribunal's view that such credit remained admissible was consistent with the statutory fuel exception, and the credit reversal sought by the Revenue was not sustainable. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48508