https://www.taxtmi.com/caselaws?id=204117 The case involved the interpretation of Rule 6 of the Cenvat Credit Rules, 2004 concerning the maintenance of separate records for availing Cenvat Credit on dutiable and exempt products. The petitioner, a manufacturer, faced demands for Excise Duty and penalties due to alleged non-compliance with record-keeping requirements. Discrepancies arose regarding the application of the proportionate reversal concept introduced in the rule from April 2008. The Tribunal remanded the matter for fresh adjudication, leading to challenges over the period covered by the respondent's decision. The case also discussed the availability of alternative statutory appeal remedies under the Central Excise Act, emphasizing procedural compliance. en-us Wed, 22 Jun 2011 00:00:00 +0530 Tue, 13 Feb 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204117 The case involved the interpretation of Rule 6 of the Cenvat Credit Rules, 2004 concerning the maintenance of separate records for availing Cenvat Credit on dutiable and exempt products. The petitioner, a manufacturer, faced demands for Excise Duty and penalties due to alleged non-compliance with record-keeping requirements. Discrepancies arose regarding the application of the proportionate reversal concept introduced in the rule from April 2008. The Tribunal remanded the matter for fresh adjudication, leading to challenges over the period covered by the respondent's decision. The case also discussed the availability of alternative statutory appeal remedies under the Central Excise Act, emphasizing procedural compliance. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204117