https://www.taxtmi.com/caselaws?id=354790 An amount reversed under Rule 6(3)(b) of the Cenvat Credit Rules, 2002 for exempted clearances was treated as a reversal made in compliance with the credit rules, not as a separate sum retained as excise duty. Although invoices described it as Cenvat (BED), they also showed it as payable on exempted products, and the Board circular dated 16.05.2008 supported that such a reversed amount does not become independently exigible merely because it is recovered from buyers. On that basis, the amount could not be demanded again under Section 11D of the Central Excise Act, 1944. en-us Fri, 17 Nov 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354790 An amount reversed under Rule 6(3)(b) of the Cenvat Credit Rules, 2002 for exempted clearances was treated as a reversal made in compliance with the credit rules, not as a separate sum retained as excise duty. Although invoices described it as Cenvat (BED), they also showed it as payable on exempted products, and the Board circular dated 16.05.2008 supported that such a reversed amount does not become independently exigible merely because it is recovered from buyers. On that basis, the amount could not be demanded again under Section 11D of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354790