https://www.taxtmi.com/caselaws?id=361143 The appeal was allowed as the appellant had not availed Cenvat Credit on common inputs used for electricity generation and had reversed the entire credit. The Tribunal found the demand for payment based on the value of exempted goods to be incorrect, as the appellant effectively did not avail the credit. The retrospective amendment requiring payment for common inputs' utilization in exempted goods was deemed not applicable as the appellant had already reversed the credit. Therefore, the impugned order was set aside. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 30 May 2018 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361143 The appeal was allowed as the appellant had not availed Cenvat Credit on common inputs used for electricity generation and had reversed the entire credit. The Tribunal found the demand for payment based on the value of exempted goods to be incorrect, as the appellant effectively did not avail the credit. The retrospective amendment requiring payment for common inputs' utilization in exempted goods was deemed not applicable as the appellant had already reversed the credit. Therefore, the impugned order was set aside. Case-Laws Central Excise Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361143