https://www.taxtmi.com/caselaws?id=362948 Rule 6(3) Cenvat credit demand could not be finally sustained where the factual basis was unclear on whether proportionate reversal had already been made or the goods had been exported, and the credit was originally availed when the final products were dutiable; the matter was therefore remanded for fresh verification. Penalty was not justified in the absence of mala fide, particularly as the dispute arose only after the products became exempt, and the penal finding against the assessee was set aside. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 14 Aug 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362948 Rule 6(3) Cenvat credit demand could not be finally sustained where the factual basis was unclear on whether proportionate reversal had already been made or the goods had been exported, and the credit was originally availed when the final products were dutiable; the matter was therefore remanded for fresh verification. Penalty was not justified in the absence of mala fide, particularly as the dispute arose only after the products became exempt, and the penal finding against the assessee was set aside. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362948