https://www.taxtmi.com/caselaws?id=263425 Retrospective amendment under the Finance Act, 2010 governed CENVAT credit relating to plastic crates used for clearing both dutiable and exempted goods. The assessee's application under the amended provision had already been accepted by the jurisdictional Commissioner, and departmental verification showed that the credit attributable to exempted goods was lower than the credit not taken by the assessee. The methodology used to work out the attributable credit was accepted as reasonable, so the demand for reversal or further payment could not be sustained. On that basis, no additional amount was payable. en-us Thu, 06 Aug 2015 00:00:00 +0530 Mon, 10 Aug 2015 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263425 Retrospective amendment under the Finance Act, 2010 governed CENVAT credit relating to plastic crates used for clearing both dutiable and exempted goods. The assessee's application under the amended provision had already been accepted by the jurisdictional Commissioner, and departmental verification showed that the credit attributable to exempted goods was lower than the credit not taken by the assessee. The methodology used to work out the attributable credit was accepted as reasonable, so the demand for reversal or further payment could not be sustained. On that basis, no additional amount was payable. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263425