https://www.taxtmi.com/caselaws?id=212990 Retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002 permitted an assessee manufacturing both dutiable and exempted goods to discharge the obligation by reversing credit attributable to common inputs used for exempted goods. Where the assessee had already reversed the total Cenvat credit on common inputs and the relevant period fell within the amended rule, the earlier 8% payment formula under Rule 6(3)(b) could not be insisted upon. The departmental demand was therefore not sustainable, and the assessee was not liable to pay 8% of the value of exempted goods. en-us Wed, 15 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212990 Retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002 permitted an assessee manufacturing both dutiable and exempted goods to discharge the obligation by reversing credit attributable to common inputs used for exempted goods. Where the assessee had already reversed the total Cenvat credit on common inputs and the relevant period fell within the amended rule, the earlier 8% payment formula under Rule 6(3)(b) could not be insisted upon. The departmental demand was therefore not sustainable, and the assessee was not liable to pay 8% of the value of exempted goods. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212990