https://www.taxtmi.com/caselaws?id=75325 Rule 6 of the Cenvat Credit Rules requires a manufacturer dealing in both dutiable and exempted goods to maintain separate accounts for inputs used in exempted goods; if that is not done, the statutory consequence under Rule 6(3) follows. Mere reversal of credit before clearance does not by itself satisfy Rule 6(1) or cure non-compliance with Rule 6(2), because the scheme is a structured mechanism to address input correlation and avoid ad hoc apportionment. The text and structure of the rule prevail over hardship arguments, and later pro rata provisions cannot be applied retrospectively. en-us Fri, 14 Aug 2009 00:00:00 +0530 Tue, 18 Nov 2025 18:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75325 Rule 6 of the Cenvat Credit Rules requires a manufacturer dealing in both dutiable and exempted goods to maintain separate accounts for inputs used in exempted goods; if that is not done, the statutory consequence under Rule 6(3) follows. Mere reversal of credit before clearance does not by itself satisfy Rule 6(1) or cure non-compliance with Rule 6(2), because the scheme is a structured mechanism to address input correlation and avoid ad hoc apportionment. The text and structure of the rule prevail over hardship arguments, and later pro rata provisions cannot be applied retrospectively. Case-Laws Central Excise Fri, 14 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75325