Indian Kanoon - Search engine for Indian Law

Where a manufacturer avails of CENVAT credit in respect of any inputs, except inputs intended to be used as fuel, and manufactures such final products ... manufacture of exempted goods and take CENVAT credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods

under Rule 14 of the Cenvat Credit Rules 2004 (hereinafter referred to as 'the Rules') as the CENVAT Credit remained a paper entry ... following question of law had been framed :- "If Cenvat Credit was availed as input for non-excisable goods and reversed only after show cause

capital goods and amount to an input under Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004.' The interpretation