https://www.taxtmi.com/caselaws?id=4158 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held inapplicable where a common input was used in repeated manufacture cycles for a dutiable main product and an exempted by-product, and the assessee could not realistically maintain separate accounts because exact input consumption could not be segregated. The provision requiring payment of a percentage of the value of exempted goods was treated as operating only where separate accounts were practicable but not maintained. As the assessee had also reversed the credit taken, the demand was found unsustainable. en-us Wed, 12 Dec 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4158 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held inapplicable where a common input was used in repeated manufacture cycles for a dutiable main product and an exempted by-product, and the assessee could not realistically maintain separate accounts because exact input consumption could not be segregated. The provision requiring payment of a percentage of the value of exempted goods was treated as operating only where separate accounts were practicable but not maintained. As the assessee had also reversed the credit taken, the demand was found unsustainable. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4158