https://www.taxtmi.com/caselaws?id=789876 Rule 6 of the CENVAT Credit Rules, 2004 bars credit on inputs used exclusively for exempted goods and requires separate accounts where common credit is taken for dutiable and exempted goods; after the 01.03.2015 amendment, non-excisable goods are covered for this purpose. On the stated facts, supported by the Chartered Accountant's certificate, the assessee had not taken CENVAT credit on inputs used for the non-excisable goods or on common inputs up to the stage of emergence of the by-products. Accordingly, compliance with Rule 6(1) and Rule 6(2) meant no liability arose under Rule 6(3), and the demand, interest, and penalty could not be sustained. en-us Mon, 13 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789876 Rule 6 of the CENVAT Credit Rules, 2004 bars credit on inputs used exclusively for exempted goods and requires separate accounts where common credit is taken for dutiable and exempted goods; after the 01.03.2015 amendment, non-excisable goods are covered for this purpose. On the stated facts, supported by the Chartered Accountant's certificate, the assessee had not taken CENVAT credit on inputs used for the non-excisable goods or on common inputs up to the stage of emergence of the by-products. Accordingly, compliance with Rule 6(1) and Rule 6(2) meant no liability arose under Rule 6(3), and the demand, interest, and penalty could not be sustained. Case-Laws Central Excise Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789876