https://www.taxtmi.com/caselaws?id=78898 Demand of duty on exempted by-products under Rule 6(b) of the Cenvat Credit Rules was challenged on the basis that common inputs were used for both dutiable and exempted goods, but proportionate Modvat/Cenvat credit attributable to the exempted products had already been reversed. Reliance was also placed on the retrospective amendment introduced by Section 72 of the Finance Act, 2010. The impugned demand was therefore not finally sustained at that stage, the order was set aside, and the matter was remanded to the Commissioner for fresh consideration in light of the reversal of credit and the retrospective amendment. en-us Mon, 27 Sep 2010 00:00:00 +0530 Fri, 24 Dec 2010 19:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78898 Demand of duty on exempted by-products under Rule 6(b) of the Cenvat Credit Rules was challenged on the basis that common inputs were used for both dutiable and exempted goods, but proportionate Modvat/Cenvat credit attributable to the exempted products had already been reversed. Reliance was also placed on the retrospective amendment introduced by Section 72 of the Finance Act, 2010. The impugned demand was therefore not finally sustained at that stage, the order was set aside, and the matter was remanded to the Commissioner for fresh consideration in light of the reversal of credit and the retrospective amendment. Case-Laws Service Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78898