https://www.taxtmi.com/caselaws?id=123410 Where a common input such as hydrochloric acid is used in the manufacture of both dutiable and exempted products, CENVAT credit can be disputed if separate accounts are not maintained under Rule 6(2) of the CENVAT Credit Rules, 2004. The commentary notes that, on the stated facts, gelatin was cleared on duty while phosphoryls were cleared as exempted goods, and the absence of reversal of credit supported a prima facie demand for the prescribed percentage of the value of exempted clearances under Rule 6(3)(b). In the absence of pleaded financial hardship, pre-deposit was directed. en-us Wed, 12 Mar 2008 00:00:00 +0530 Thu, 13 Sep 2012 17:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123410 Where a common input such as hydrochloric acid is used in the manufacture of both dutiable and exempted products, CENVAT credit can be disputed if separate accounts are not maintained under Rule 6(2) of the CENVAT Credit Rules, 2004. The commentary notes that, on the stated facts, gelatin was cleared on duty while phosphoryls were cleared as exempted goods, and the absence of reversal of credit supported a prima facie demand for the prescribed percentage of the value of exempted clearances under Rule 6(3)(b). In the absence of pleaded financial hardship, pre-deposit was directed. Case-Laws Central Excise Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123410