https://www.taxtmi.com/caselaws?id=236173 Where a manufacturer clears both dutiable and exempted goods and does not maintain separate input accounts, Rule 6(3)(b) of the Cenvat Credit Rules applies to common inputs used for exempted clearances. The fact that the exempted goods were described as waste did not matter where they were regularly sold as exempted products. On those facts, the requirement to pay 10% of the sale price of the exempted goods was attracted, and the demand and penalty were sustained. en-us Thu, 23 May 2013 00:00:00 +0530 Tue, 22 Apr 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236173 Where a manufacturer clears both dutiable and exempted goods and does not maintain separate input accounts, Rule 6(3)(b) of the Cenvat Credit Rules applies to common inputs used for exempted clearances. The fact that the exempted goods were described as waste did not matter where they were regularly sold as exempted products. On those facts, the requirement to pay 10% of the sale price of the exempted goods was attracted, and the demand and penalty were sustained. Case-Laws Central Excise Thu, 23 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236173