https://www.taxtmi.com/caselaws?id=325384 Proportionate Cenvat credit attributable to exempted clearances was treated as sufficiently reversed where common inputs were used and separate accounts were not maintained; the design and development charges were not added for applying the 8% amount under Rule 6(3)(b), and the assessee's compliance was accepted. Cenvat credit on sales returns was also upheld where the returned pumps were duly correlated with prior duty-paid clearances under Rule 16 of the Central Excise Rules, 2002. The impugned order was therefore found unsustainable on both issues and set aside. en-us Mon, 18 Jan 2016 00:00:00 +0530 Fri, 18 Mar 2016 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325384 Proportionate Cenvat credit attributable to exempted clearances was treated as sufficiently reversed where common inputs were used and separate accounts were not maintained; the design and development charges were not added for applying the 8% amount under Rule 6(3)(b), and the assessee's compliance was accepted. Cenvat credit on sales returns was also upheld where the returned pumps were duly correlated with prior duty-paid clearances under Rule 16 of the Central Excise Rules, 2002. The impugned order was therefore found unsustainable on both issues and set aside. Case-Laws Central Excise Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325384