https://www.taxtmi.com/caselaws?id=260853 Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004 was treated as inapplicable where exempt goods arose only as inevitable by-products in the manufacture of dutiable final products and separate maintenance of accounts for common inputs was impracticable. The principle that the law does not require impossible compliance was applied, so the inability to identify and segregate inputs used for exempt and dutiable goods did not trigger reversal or payment under Rule 6(2) read with Rule 6(3)(b). The same reasoning was stated to extend to the earlier Rule 57CC, and the consequent demands, interest and penalties could not be sustained. en-us Fri, 16 Jan 2015 00:00:00 +0530 Thu, 07 Jan 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260853 Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004 was treated as inapplicable where exempt goods arose only as inevitable by-products in the manufacture of dutiable final products and separate maintenance of accounts for common inputs was impracticable. The principle that the law does not require impossible compliance was applied, so the inability to identify and segregate inputs used for exempt and dutiable goods did not trigger reversal or payment under Rule 6(2) read with Rule 6(3)(b). The same reasoning was stated to extend to the earlier Rule 57CC, and the consequent demands, interest and penalties could not be sustained. Case-Laws Central Excise Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260853