https://www.taxtmi.com/caselaws?id=221615 The court set aside the impugned order, allowing the appeal. It concluded that only common inputs and input services should be considered for the reversal of Cenvat credit under Rule 6(3A) of CCR, 2004. Clearances under Rule 6(6) should be excluded from both the numerator and denominator in the computation. The appellant had already reversed the required amount for electricity wheeled out to TNEB, and no further reversal was necessary. en-us Fri, 28 Oct 2011 00:00:00 +0530 Fri, 12 Sep 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221615 The court set aside the impugned order, allowing the appeal. It concluded that only common inputs and input services should be considered for the reversal of Cenvat credit under Rule 6(3A) of CCR, 2004. Clearances under Rule 6(6) should be excluded from both the numerator and denominator in the computation. The appellant had already reversed the required amount for electricity wheeled out to TNEB, and no further reversal was necessary. Case-Laws Service Tax Fri, 28 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221615