https://www.taxtmi.com/caselaws?id=54673 Rule 57AA treated lubricating oils and greases as inputs without further qualification for the period it operated, so Cenvat credit could not be denied merely because the machinery also produced exempted goods when it was used for dutiable manufacture as well. Credit was, however, confined to the period for which the rule was shown to apply: it was not established for lubricants received in January and February 2001, but it was admissible for March to November 2001. The credit denial was therefore sustained only for the earlier period and set aside for the later period. en-us Fri, 02 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54673 Rule 57AA treated lubricating oils and greases as inputs without further qualification for the period it operated, so Cenvat credit could not be denied merely because the machinery also produced exempted goods when it was used for dutiable manufacture as well. Credit was, however, confined to the period for which the rule was shown to apply: it was not established for lubricants received in January and February 2001, but it was admissible for March to November 2001. The credit denial was therefore sustained only for the earlier period and set aside for the later period. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54673