https://www.taxtmi.com/caselaws?id=354962 Cenvat credit taken on inputs did not require reversal when the inputs were cleared without duty to a 100% EOU, because Rule 6(6)(ii) of the Cenvat Credit Rules, 2004 expressly exempted such removals from the restriction in Rule 6(1). Rule 3(5), dealing with clearance of inputs as such, could not override that specific exemption, and the earlier Larger Bench view under the erstwhile Central Excise Rules was held inapplicable to the current regime. The demand was therefore unsustainable. en-us Mon, 01 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354962 Cenvat credit taken on inputs did not require reversal when the inputs were cleared without duty to a 100% EOU, because Rule 6(6)(ii) of the Cenvat Credit Rules, 2004 expressly exempted such removals from the restriction in Rule 6(1). Rule 3(5), dealing with clearance of inputs as such, could not override that specific exemption, and the earlier Larger Bench view under the erstwhile Central Excise Rules was held inapplicable to the current regime. The demand was therefore unsustainable. Case-Laws Central Excise Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354962