https://www.taxtmi.com/caselaws?id=53941 Rule 2(g) of the Cenvat Credit Rules, 2002 was construed as excluding only motor spirit commonly known as petrol, not every product classified under Heading 2710. Special boiling point spirit, naphtha and similar inputs could not be denied credit merely because they fell within the same tariff heading; the Revenue had to prove with evidence that the goods were in fact commonly known in the market as petrol, and no such proof was produced. Cenvat credit was therefore admissible, and the penalty issue did not survive. en-us Fri, 18 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 10:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53941 Rule 2(g) of the Cenvat Credit Rules, 2002 was construed as excluding only motor spirit commonly known as petrol, not every product classified under Heading 2710. Special boiling point spirit, naphtha and similar inputs could not be denied credit merely because they fell within the same tariff heading; the Revenue had to prove with evidence that the goods were in fact commonly known in the market as petrol, and no such proof was produced. Cenvat credit was therefore admissible, and the penalty issue did not survive. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53941