https://www.taxtmi.com/caselaws?id=188728 The Tribunal ruled in favor of the appellant, finding that the Show Cause proceedings initiated by the Central Excise Department were time-barred due to the lack of clarity regarding statutory provisions. The appellant's challenge to the interpretation of Rule 6 of the Cenvat Credit Rules, 2004 was upheld, with the Tribunal emphasizing the difficulty in maintaining separate accounts for inputs. The appellant was not required to reverse the cenvat credit for inputs used exclusively for exempted goods, and the Tribunal allowed a refund of the deposited amount post-audit, subject to verification of unjust enrichment. en-us Tue, 15 Sep 2015 00:00:00 +0530 Sat, 10 Feb 2018 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188728 The Tribunal ruled in favor of the appellant, finding that the Show Cause proceedings initiated by the Central Excise Department were time-barred due to the lack of clarity regarding statutory provisions. The appellant's challenge to the interpretation of Rule 6 of the Cenvat Credit Rules, 2004 was upheld, with the Tribunal emphasizing the difficulty in maintaining separate accounts for inputs. The appellant was not required to reverse the cenvat credit for inputs used exclusively for exempted goods, and the Tribunal allowed a refund of the deposited amount post-audit, subject to verification of unjust enrichment. Case-Laws Central Excise Tue, 15 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188728