https://www.taxtmi.com/caselaws?id=215979 Retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002 required fresh examination of the amount payable on inputs used in exempted goods on a proportionate basis, where a manufacturer availed credit for both dutiable and exempted goods. The Tribunal held that the original adjudication could not stand on the amended legal position because the effect of the Finance Act, 2010 amendment and the appellant's reversal of credit had not been properly examined. The impugned order was set aside and the matter was remanded for de novo adjudication in accordance with the amended rule. en-us Fri, 06 Jul 2012 00:00:00 +0530 Tue, 14 Aug 2012 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215979 Retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002 required fresh examination of the amount payable on inputs used in exempted goods on a proportionate basis, where a manufacturer availed credit for both dutiable and exempted goods. The Tribunal held that the original adjudication could not stand on the amended legal position because the effect of the Finance Act, 2010 amendment and the appellant's reversal of credit had not been properly examined. The impugned order was set aside and the matter was remanded for de novo adjudication in accordance with the amended rule. Case-Laws Central Excise Fri, 06 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215979