https://www.taxtmi.com/caselaws?id=219282 Rule 6(3) of the Cenvat Credit Rules, 2004 could not be applied to yarn/fibre waste unless the appellant had actually availed Cenvat credit on common inputs or input services used in relation to the exempted clearances. It was undisputed that no credit was taken on polyester fibre, and the use of packing materials, GTA services and foreign commission agent services was said to relate to export consignments. The critical factual question was whether credit had in fact been taken on dyes and chemicals used in manufacture; as that position could be verified from the record, the demand could not be finally sustained on the existing record. The order was set aside and the matter remanded for de novo adjudication. en-us Wed, 04 Apr 2012 00:00:00 +0530 Mon, 22 Oct 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219282 Rule 6(3) of the Cenvat Credit Rules, 2004 could not be applied to yarn/fibre waste unless the appellant had actually availed Cenvat credit on common inputs or input services used in relation to the exempted clearances. It was undisputed that no credit was taken on polyester fibre, and the use of packing materials, GTA services and foreign commission agent services was said to relate to export consignments. The critical factual question was whether credit had in fact been taken on dyes and chemicals used in manufacture; as that position could be verified from the record, the demand could not be finally sustained on the existing record. The order was set aside and the matter remanded for de novo adjudication. Case-Laws Central Excise Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219282