https://www.taxtmi.com/caselaws?id=788307 Exemption for inputs captively consumed in manufacture is available where the assessee meets the conditions of Notification No.67/1995-CE and has complied with Rule 6 of the Cenvat Credit Rules, 2004; compliance precludes applying the fixed-percentage reversal under Rule 6 to negate the notification benefit. The tribunal applied consistent earlier decisions on identical facts and found no higher forum reversal or distinction, set aside orders confirming demands, and allowed the appeals, holding that demands based on applying Rule 6 reversal cannot be sustained when notification conditions and Rule 6 obligations are satisfied. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 20 Mar 2026 08:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788307 Exemption for inputs captively consumed in manufacture is available where the assessee meets the conditions of Notification No.67/1995-CE and has complied with Rule 6 of the Cenvat Credit Rules, 2004; compliance precludes applying the fixed-percentage reversal under Rule 6 to negate the notification benefit. The tribunal applied consistent earlier decisions on identical facts and found no higher forum reversal or distinction, set aside orders confirming demands, and allowed the appeals, holding that demands based on applying Rule 6 reversal cannot be sustained when notification conditions and Rule 6 obligations are satisfied. Case-Laws Central Excise Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788307