https://www.taxtmi.com/caselaws?id=273129 Goods cleared without payment of duty under Chapter X procedure against prescribed certificates and end-use conditions are not treated as exempted or nil-rated goods for Rule 6 of the CENVAT Credit Rules, 2004. The obligation to reverse credit or maintain separate accounts arises only where common inputs are used for dutiable and truly exempted clearances. As the duty exemption remained conditional and linked to procedural compliance, the demand for reversal of CENVAT credit, interest and penalty was not sustainable. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 06 Jun 2018 19:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273129 Goods cleared without payment of duty under Chapter X procedure against prescribed certificates and end-use conditions are not treated as exempted or nil-rated goods for Rule 6 of the CENVAT Credit Rules, 2004. The obligation to reverse credit or maintain separate accounts arises only where common inputs are used for dutiable and truly exempted clearances. As the duty exemption remained conditional and linked to procedural compliance, the demand for reversal of CENVAT credit, interest and penalty was not sustainable. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273129