https://www.taxtmi.com/caselaws?id=578 Manufacturers using cenvatable inputs in exempted goods may choose either to reverse credit attributable to those inputs or to pay duty on the exempted finished goods. Revenue cannot replace the manufacturer's chosen reversal of the entire credit with an 8% recovery under Rule 6(2) of the Cenvat Credit Rules, 2001. The 8% demand was unsustainable; the credit requiring reversal was to be redetermined, with penalty considered thereafter. en-us Mon, 09 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=578 Manufacturers using cenvatable inputs in exempted goods may choose either to reverse credit attributable to those inputs or to pay duty on the exempted finished goods. Revenue cannot replace the manufacturer's chosen reversal of the entire credit with an 8% recovery under Rule 6(2) of the Cenvat Credit Rules, 2001. The 8% demand was unsustainable; the credit requiring reversal was to be redetermined, with penalty considered thereafter. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=578