https://www.taxtmi.com/caselaws?id=796281 CENVAT credit on capital goods in a captive power plant is examined under the exclusive-use test in Rule 6(4): substantial captive use of electricity in manufacturing dutiable goods means surplus external supply does not itself establish exclusive use for exempt output. Specified common input services may similarly qualify for full credit under Rule 6(5) where not exclusively linked to exempt output. Credit on iron and steel repair items depends on their actual use in maintaining existing plant and machinery rather than their description. The discussion also addresses the sustainability of duty demands on waste and scrap from capital goods where factual findings lack demonstrated statutory or evidentiary infirmity. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796281 CENVAT credit on capital goods in a captive power plant is examined under the exclusive-use test in Rule 6(4): substantial captive use of electricity in manufacturing dutiable goods means surplus external supply does not itself establish exclusive use for exempt output. Specified common input services may similarly qualify for full credit under Rule 6(5) where not exclusively linked to exempt output. Credit on iron and steel repair items depends on their actual use in maintaining existing plant and machinery rather than their description. The discussion also addresses the sustainability of duty demands on waste and scrap from capital goods where factual findings lack demonstrated statutory or evidentiary infirmity. Case-Laws Central Excise Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796281