https://www.taxtmi.com/caselaws?id=172786 The appellant appealed against a demand under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 for availing credit on common inputs used in manufacturing both dutiable and exempted goods. The Tribunal noted that the rule had been retrospectively amended, allowing manufacturers to opt for reversal of credit for inputs used in exempted goods. The impugned order was set aside, and the matter was remanded for fresh consideration by the adjudicating authority in light of the retrospective amendment. This case emphasizes the importance of complying with amended rules and maintaining proper records for availing credits under the Cenvat Credit Rules. en-us Thu, 23 Sep 2010 00:00:00 +0530 Mon, 31 Aug 2015 11:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172786 The appellant appealed against a demand under Rule 6(3)(b) of the Cenvat Credit Rules, 2004 for availing credit on common inputs used in manufacturing both dutiable and exempted goods. The Tribunal noted that the rule had been retrospectively amended, allowing manufacturers to opt for reversal of credit for inputs used in exempted goods. The impugned order was set aside, and the matter was remanded for fresh consideration by the adjudicating authority in light of the retrospective amendment. This case emphasizes the importance of complying with amended rules and maintaining proper records for availing credits under the Cenvat Credit Rules. Case-Laws Central Excise Thu, 23 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172786