https://www.taxtmi.com/caselaws?id=219492 CENVAT credit on inputs allegedly used exclusively in exempted goods had to be tested against the actual manufacturing records, and payment of 8%/10% of exempted sales value did not by itself resolve admissibility. The date on which inputs ceased to be used only in exempted goods could not be fixed merely from quotation and purchase order; it had to be determined from actual receipt and use of the inputs in the first dutiable manufacture. Any demand linked to inputs used in exports cleared under bond, and any excess amount already paid, required fresh verification and re-quantification. The order was set aside and the matter remanded for reconsideration. en-us Thu, 07 Jun 2012 00:00:00 +0530 Mon, 19 Nov 2012 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219492 CENVAT credit on inputs allegedly used exclusively in exempted goods had to be tested against the actual manufacturing records, and payment of 8%/10% of exempted sales value did not by itself resolve admissibility. The date on which inputs ceased to be used only in exempted goods could not be fixed merely from quotation and purchase order; it had to be determined from actual receipt and use of the inputs in the first dutiable manufacture. Any demand linked to inputs used in exports cleared under bond, and any excess amount already paid, required fresh verification and re-quantification. The order was set aside and the matter remanded for reconsideration. Case-Laws Central Excise Thu, 07 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219492