Cenvat Credit of ITC attributable to taxable output & use of Formula

Dell International Services India Pvt. Ltd. Vs C.C.E. & S.T. (CESTAT Bangalore)

The issue under consideration is whether ITC attributable to taxable output included in formula of determining ITC of exempted goods or services?

Rule 6 of Cenvat Credit Rules was re-drafted, particularly Rule 6(iii) which is as follows:

(i) No credit of inputs or input services used exclusively in manufacture of exempted goods or for provision of exempted service

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