https://www.taxtmi.com/caselaws?id=124333 Where exempt clearances were made under Notification No. 16/2001-C.E. subject to production of end-use certificates, later production of the certificates did not remove the Rule 6 obligation to debit 8% of the value of exempted goods when MODVAT/CENVAT credit had been taken on inputs. The limited exception in Rule 6(5)(v) for supplies covered by Notification No. 108/95-C.E. was held not extendable by analogy to supplies made to earthquake-affected areas. On that basis, the refund of the amount debited was not available and the reversal requirement under Rule 6 remained applicable. en-us Tue, 11 Nov 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124333 Where exempt clearances were made under Notification No. 16/2001-C.E. subject to production of end-use certificates, later production of the certificates did not remove the Rule 6 obligation to debit 8% of the value of exempted goods when MODVAT/CENVAT credit had been taken on inputs. The limited exception in Rule 6(5)(v) for supplies covered by Notification No. 108/95-C.E. was held not extendable by analogy to supplies made to earthquake-affected areas. On that basis, the refund of the amount debited was not available and the reversal requirement under Rule 6 remained applicable. Case-Laws Central Excise Tue, 11 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124333