https://www.taxtmi.com/caselaws?id=252670 The Tribunal ruled in favor of the appellant, holding that Rule 11 (3) (ii) of the Cenvat Credit Rules, 2004 only applies when all final products become fully exempt, not when only some do. The appellant was deemed eligible for Cenvat credit only for inputs used in dutiable final products, not for those used in exempted products. Additionally, the Tribunal allowed Cenvat credit on returned goods after exemption under Rule 16 of the Central Excise Rules, 2002. The case was remanded to the Commissioner for re-quantification of the demand and penalty based on the Tribunal's findings. en-us Tue, 30 Sep 2014 00:00:00 +0530 Wed, 01 Jul 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252670 The Tribunal ruled in favor of the appellant, holding that Rule 11 (3) (ii) of the Cenvat Credit Rules, 2004 only applies when all final products become fully exempt, not when only some do. The appellant was deemed eligible for Cenvat credit only for inputs used in dutiable final products, not for those used in exempted products. Additionally, the Tribunal allowed Cenvat credit on returned goods after exemption under Rule 16 of the Central Excise Rules, 2002. The case was remanded to the Commissioner for re-quantification of the demand and penalty based on the Tribunal's findings. Case-Laws Central Excise Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252670