The STJ already had the understanding that IPI credits arising from inputs can be used in cases of manufacturing products whose outputs are exempt from tax or subject to a zero rate.
Now, during the judgment of EREsp 1213143/RS, the First Section decided that the same rationale should be applied to products whose output is not taxed by IPI, so that taxpayers will also have the right to IPI credit in relation to inputs acquired for the production of products not taxed by the tax.
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