Availment of CENVAT/ Modvat credit when common inputs are used for both dutiable and exempted goods- Board’s Circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19th August 2002- reg.

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....nputs are used for both dutiable and exempted goods- Board's Circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19th August 2002- reg. I am directed to draw your attention to Board's circulars No. 591/28/2001-CX dated 16.10.2001 and No. 654/45/2002-CX dated 19.8.2002 wherein it has been, inter alia, stated that if a manufacturer does not fulfill the requirements of eithe....

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....ure of exempted goods and it does not pertain to reversal of input credit. If the conditions of sub-rule (2) of rule 6 are not followed, then the question of taking CENVAT credit and subsequently reversing it does not arise at all. Board's attention has also been drawn to the decision of tribunal in the case of Pushpaman Forgings v/s Commissioner of Central Excise, Mumbai-VII[2002(149)ELT 490] and....