https://www.taxtmi.com/caselaws?id=358707 Concessional exemption under Notification No. 1/2011-C.E. remained available where the assessee either maintained separate records and did not take CENVAT credit on inputs and input services, or reversed proportionate credit attributable to exempted clearances under Rule 6(3A), because Rule 6(3D) deems such payment to be credit not taken for purposes of the exemption. The denial of the concession was unjustified because the adjudicating authority ignored this statutory deeming fiction while treating the exemption condition as breached. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 18 Apr 2018 06:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358707 Concessional exemption under Notification No. 1/2011-C.E. remained available where the assessee either maintained separate records and did not take CENVAT credit on inputs and input services, or reversed proportionate credit attributable to exempted clearances under Rule 6(3A), because Rule 6(3D) deems such payment to be credit not taken for purposes of the exemption. The denial of the concession was unjustified because the adjudicating authority ignored this statutory deeming fiction while treating the exemption condition as breached. Case-Laws Central Excise Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358707