https://www.taxtmi.com/caselaws?id=164804 Cenvat reversal on exempt clearances required fresh quantification where the computation involved factual and arithmetical errors, including use of incorrect conversion methodology and figures not supported by primary records. No separate reversal was required for input service credit relatable to nitrogen used wholly within the factory, because the credit had already been reversed on the exempt final product. Clearance of sulphur as a by-product was sent back for fresh adjudication pending further authoritative legal determination. Credit on inputs used in fuel for generation of electricity consumed in the exempted product stream also did not require additional reversal. en-us Thu, 28 Aug 2008 00:00:00 +0530 Sat, 03 May 2014 14:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164804 Cenvat reversal on exempt clearances required fresh quantification where the computation involved factual and arithmetical errors, including use of incorrect conversion methodology and figures not supported by primary records. No separate reversal was required for input service credit relatable to nitrogen used wholly within the factory, because the credit had already been reversed on the exempt final product. Clearance of sulphur as a by-product was sent back for fresh adjudication pending further authoritative legal determination. Credit on inputs used in fuel for generation of electricity consumed in the exempted product stream also did not require additional reversal. Case-Laws Service Tax Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164804