https://www.taxtmi.com/caselaws?id=154754 Rule 6 of the Cenvat Credit Rules was applied to common inputs used in both exempted and duty-paid goods, where demand had been confirmed for non-maintenance of separate records and payment of a percentage of the exempted goods' value. The retrospective amendment by the Finance Act, 2010 introduced an option to reverse credit attributable to inputs used in exempted goods, subject to verification by the Commissioner of Central Excise. In view of this changed legal position, the earlier adjudication required reconsideration and the matter was remanded for fresh decision after hearing the appellant. en-us Fri, 28 May 2010 00:00:00 +0530 Mon, 08 May 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154754 Rule 6 of the Cenvat Credit Rules was applied to common inputs used in both exempted and duty-paid goods, where demand had been confirmed for non-maintenance of separate records and payment of a percentage of the exempted goods' value. The retrospective amendment by the Finance Act, 2010 introduced an option to reverse credit attributable to inputs used in exempted goods, subject to verification by the Commissioner of Central Excise. In view of this changed legal position, the earlier adjudication required reconsideration and the matter was remanded for fresh decision after hearing the appellant. Case-Laws Central Excise Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154754