https://www.taxtmi.com/caselaws?id=360298 The appeal by Revenue against the reversal of an amount equivalent to 6% of the value of goods cleared as exempted, specifically sulphuric acid, was dismissed. The Bench determined that Rule 6(2) of CENVAT Credit Rules did not apply as the goods were not considered exempted when manufactured but cleared under Chapter X procedure. The interpretation of Central Excise Tariff under Chapter X procedure was pivotal, leading to the rejection of the appeal and upholding the impugned order. en-us Tue, 17 Apr 2018 00:00:00 +0530 Tue, 15 May 2018 07:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360298 The appeal by Revenue against the reversal of an amount equivalent to 6% of the value of goods cleared as exempted, specifically sulphuric acid, was dismissed. The Bench determined that Rule 6(2) of CENVAT Credit Rules did not apply as the goods were not considered exempted when manufactured but cleared under Chapter X procedure. The interpretation of Central Excise Tariff under Chapter X procedure was pivotal, leading to the rejection of the appeal and upholding the impugned order. Case-Laws Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360298