https://www.taxtmi.com/caselaws?id=272342 Reversal of the full Cenvat credit on inputs, with interest, meant there was no basis to demand 8% of the value of exempted clearances under Rule 6 of the Cenvat Credit Rules, 2002. The exempted removals were treated as by-products arising in the manufacture of the main dutiable product, and the record did not support any further reversal or demand, including in light of the Board circular relied on below. On those facts, the Revenue failed to dislodge the Commissioner (Appeals)' findings, and the demand was held not sustainable. en-us Mon, 14 Sep 2015 00:00:00 +0530 Sat, 07 May 2016 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272342 Reversal of the full Cenvat credit on inputs, with interest, meant there was no basis to demand 8% of the value of exempted clearances under Rule 6 of the Cenvat Credit Rules, 2002. The exempted removals were treated as by-products arising in the manufacture of the main dutiable product, and the record did not support any further reversal or demand, including in light of the Board circular relied on below. On those facts, the Revenue failed to dislodge the Commissioner (Appeals)' findings, and the demand was held not sustainable. Case-Laws Central Excise Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272342