https://www.taxtmi.com/caselaws?id=3897 Liability to reverse Cenvat credit under Rule 6(3)(a) arises only on clearance of exempted final products from the factory. Where the disputed goods were lost during storage and no exempted quantity was removed or cleared from the factory, the statutory condition for recovery was not met. On that basis, the demand for reversal was held inapplicable and the order setting aside recovery was upheld. en-us Mon, 12 Nov 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3897 Liability to reverse Cenvat credit under Rule 6(3)(a) arises only on clearance of exempted final products from the factory. Where the disputed goods were lost during storage and no exempted quantity was removed or cleared from the factory, the statutory condition for recovery was not met. On that basis, the demand for reversal was held inapplicable and the order setting aside recovery was upheld. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3897