https://www.taxtmi.com/caselaws?id=264108 The High Court affirmed the Tribunal's decision regarding the applicability of Rule 6(3)(ii) of the Cenvat Credit Rules, 2004 beyond 01.04.2008, directing the Commissioner to calculate the amount to be reversed based on the proportionate use of inputs. The Court upheld the Tribunal's findings on the extension of benefits under Rule 6(3)(ii) & (iii) and imposition of costs on the adjudicating authority. The appeal was dismissed, emphasizing judicial discipline and the binding nature of appellate directions, with no substantial question of law identified. en-us Mon, 31 Aug 2015 00:00:00 +0530 Tue, 23 Feb 2016 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264108 The High Court affirmed the Tribunal's decision regarding the applicability of Rule 6(3)(ii) of the Cenvat Credit Rules, 2004 beyond 01.04.2008, directing the Commissioner to calculate the amount to be reversed based on the proportionate use of inputs. The Court upheld the Tribunal's findings on the extension of benefits under Rule 6(3)(ii) & (iii) and imposition of costs on the adjudicating authority. The appeal was dismissed, emphasizing judicial discipline and the binding nature of appellate directions, with no substantial question of law identified. Case-Laws Central Excise Mon, 31 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264108