https://www.taxtmi.com/caselaws?id=266685 Reversal of Cenvat credit on inputs used to generate steam meant the credit was to be treated as never taken, so Rule 6(2) could not be invoked for common inputs used in dutiable and exempted products. Because the precondition for Rule 6(2) was absent, Rule 6(3)(b) could not be applied to demand 10% of the sale value of steam. The demand was therefore unsustainable, and the assessee succeeded. en-us Mon, 04 Aug 2014 00:00:00 +0530 Thu, 22 Oct 2015 21:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266685 Reversal of Cenvat credit on inputs used to generate steam meant the credit was to be treated as never taken, so Rule 6(2) could not be invoked for common inputs used in dutiable and exempted products. Because the precondition for Rule 6(2) was absent, Rule 6(3)(b) could not be applied to demand 10% of the sale value of steam. The demand was therefore unsustainable, and the assessee succeeded. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266685