https://www.taxtmi.com/caselaws?id=250381 Common inputs used for both dutiable and exempted clearances required the assessee to maintain separate accounts or prove full reversal of the relatable CENVAT credit. The record did not show reliable maintenance of separate accounts for the common packing material, and the assessee also failed to establish that the entire credit attributable to those inputs had been reversed. In the absence of proof on either basis, the reversal claim could not succeed, and the demand under the CENVAT Credit Rules was sustained. The matter was also treated as falling within the extended period because it was detected through audit. en-us Fri, 01 Aug 2014 00:00:00 +0530 Mon, 11 Aug 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250381 Common inputs used for both dutiable and exempted clearances required the assessee to maintain separate accounts or prove full reversal of the relatable CENVAT credit. The record did not show reliable maintenance of separate accounts for the common packing material, and the assessee also failed to establish that the entire credit attributable to those inputs had been reversed. In the absence of proof on either basis, the reversal claim could not succeed, and the demand under the CENVAT Credit Rules was sustained. The matter was also treated as falling within the extended period because it was detected through audit. Case-Laws Central Excise Fri, 01 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250381