https://www.taxtmi.com/caselaws?id=125194 Reversal of the proportionate Cenvat credit attributable to goods later cleared as exempted supplies to defence establishments was treated as equivalent to not having availed the credit at all, so the condition for demanding 8% of the sale value under Rule 6 was not met. Since the appellant had already reversed the credit relatable to the exempt clearances, the percentage-based demand could not be sustained. The issue was therefore resolved in favour of the assessee. en-us Thu, 18 Sep 2008 00:00:00 +0530 Sat, 20 Oct 2012 14:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125194 Reversal of the proportionate Cenvat credit attributable to goods later cleared as exempted supplies to defence establishments was treated as equivalent to not having availed the credit at all, so the condition for demanding 8% of the sale value under Rule 6 was not met. Since the appellant had already reversed the credit relatable to the exempt clearances, the percentage-based demand could not be sustained. The issue was therefore resolved in favour of the assessee. Case-Laws Central Excise Thu, 18 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125194