https://www.taxtmi.com/caselaws?id=266553 A retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002, inserted by the Finance Act, 2010, covered disputes concerning credit reversal on inputs used in exempted final products for the relevant period. Where a manufacturer made both dutiable and exempted clearances and had reversed proportionate credit attributable to exempted goods, the demand of 8% of the sale value of exempted goods was not sustainable. The record showed compliance by way of proportionate reversal, so the impugned demand was set aside and the challenge to the order succeeded. en-us Thu, 15 Jan 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266553 A retrospective amendment to Rule 6 of the Cenvat Credit Rules, 2002, inserted by the Finance Act, 2010, covered disputes concerning credit reversal on inputs used in exempted final products for the relevant period. Where a manufacturer made both dutiable and exempted clearances and had reversed proportionate credit attributable to exempted goods, the demand of 8% of the sale value of exempted goods was not sustainable. The record showed compliance by way of proportionate reversal, so the impugned demand was set aside and the challenge to the order succeeded. Case-Laws Central Excise Thu, 15 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266553