https://www.taxtmi.com/caselaws?id=179831 Goods cleared without duty under the concessional/remission procedure were treated as neither exempted goods nor goods chargeable at nil rate, so the 8% amount under Rule 6 of the Cenvat Credit Rules, 2002 was not payable; the demand was rejected and the Commissioner (Appeals) was upheld on that issue. By contrast, the question whether Cenvat credit had to be reversed on common inputs used to generate steam, which was then used to produce electricity sold outside the factory, could not be sustained on the precedent relied upon and required reconsideration after a larger bench ruling; that issue was set aside and remanded for fresh decision in accordance with law. en-us Wed, 21 Nov 2007 00:00:00 +0530 Wed, 20 Sep 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179831 Goods cleared without duty under the concessional/remission procedure were treated as neither exempted goods nor goods chargeable at nil rate, so the 8% amount under Rule 6 of the Cenvat Credit Rules, 2002 was not payable; the demand was rejected and the Commissioner (Appeals) was upheld on that issue. By contrast, the question whether Cenvat credit had to be reversed on common inputs used to generate steam, which was then used to produce electricity sold outside the factory, could not be sustained on the precedent relied upon and required reconsideration after a larger bench ruling; that issue was set aside and remanded for fresh decision in accordance with law. Case-Laws Central Excise Wed, 21 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179831