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2011 (3) TMI 1596 - HC - Central ExciseReversal of MODVAT credit - input, namely, furnace oil, which was utilized in manufacturing of exempted goods - Held that: - similar issue decided in the case of Commnr. of Central Excise Versus M/s. Gujarat Narmada Fertilizers Co. Ltd. [2009 (8) TMI 15 - SUPREME COURT], where it was held that Sub-rule (1) covers all inputs, including fuel, whereas sub-rule (2) refers to non-fuel-inputs. Sub-rule (2) covers a situation where common cenvatted inputs are used in or in relation to manufacture of dutiable final product and exempted final product but the fuel- input is excluded from that sub-rule. However, exclusion of fuel-input vis-a-vis non-fuel-input would still fall in sub-rule (1) - appeal dismissed - decided against Revenue.
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