https://www.taxtmi.com/caselaws?id=184373 The Tribunal ruled in favor of the appellant, M/s. MRPL, concluding that under the Cenvat Credit Rules, 2004, there is no requirement to pay 10% of the sale value of exempted goods if the appellant reverses the credit attributable to the inputs used in the manufacture of exempted products. The Tribunal emphasized that reversing the credit availed is sufficient for compliance with the exemption conditions, thereby allowing the appeal and granting consequential relief to the appellant. en-us Mon, 23 Apr 2007 00:00:00 +0530 Wed, 24 Jan 2024 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184373 The Tribunal ruled in favor of the appellant, M/s. MRPL, concluding that under the Cenvat Credit Rules, 2004, there is no requirement to pay 10% of the sale value of exempted goods if the appellant reverses the credit attributable to the inputs used in the manufacture of exempted products. The Tribunal emphasized that reversing the credit availed is sufficient for compliance with the exemption conditions, thereby allowing the appeal and granting consequential relief to the appellant. Case-Laws Central Excise Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184373