https://www.taxtmi.com/caselaws?id=51361 Modvat rules expressly excluded fuel from the provisions governing common inputs used for both dutiable and exempted goods, so credit on furnace oil used as fuel remained admissible. The assessee was therefore not required to reverse the credit or pay an equivalent amount merely because part of the final product was cleared without payment of duty. en-us Mon, 04 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51361 Modvat rules expressly excluded fuel from the provisions governing common inputs used for both dutiable and exempted goods, so credit on furnace oil used as fuel remained admissible. The assessee was therefore not required to reverse the credit or pay an equivalent amount merely because part of the final product was cleared without payment of duty. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51361