https://www.taxtmi.com/caselaws?id=342861 The Tribunal set aside both impugned Order-in-Originals, agreeing with the appellants that the Show Cause Notices did not establish that the Cenvat credit was used exclusively in units manufacturing exempted goods. The reliance on Clause (d) of Rule 7 for confirming the demand was found to be incorrect as it was not applicable during the material period. The appeals were allowed, and the appellants were entitled to consequential relief as per law. en-us Thu, 13 Apr 2017 00:00:00 +0530 Tue, 02 Jan 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342861 The Tribunal set aside both impugned Order-in-Originals, agreeing with the appellants that the Show Cause Notices did not establish that the Cenvat credit was used exclusively in units manufacturing exempted goods. The reliance on Clause (d) of Rule 7 for confirming the demand was found to be incorrect as it was not applicable during the material period. The appeals were allowed, and the appellants were entitled to consequential relief as per law. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342861