https://www.taxtmi.com/caselaws?id=115498 Rule 6 of the Cenvat Credit Rules, 2002 required payment of 8% of the sale price on exempt clearances where common input credit was taken, and once that statutory amount was paid to the Government, the rule's object was satisfied. Recovery of an equivalent amount later collected from the buyer did not convert it into irregularly availed Cenvat credit, so it could not be recovered under Rule 12. However, where the invoices described the levy as "Excise Duty Payable" and the assessee's own records showed collection as excise duty, Section 11D of the Central Excise Act, 1944 was the proper recovery provision. The Rule 12 demand was therefore unsustainable. en-us Wed, 29 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 14:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115498 Rule 6 of the Cenvat Credit Rules, 2002 required payment of 8% of the sale price on exempt clearances where common input credit was taken, and once that statutory amount was paid to the Government, the rule's object was satisfied. Recovery of an equivalent amount later collected from the buyer did not convert it into irregularly availed Cenvat credit, so it could not be recovered under Rule 12. However, where the invoices described the levy as "Excise Duty Payable" and the assessee's own records showed collection as excise duty, Section 11D of the Central Excise Act, 1944 was the proper recovery provision. The Rule 12 demand was therefore unsustainable. Case-Laws Central Excise Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115498