https://www.taxtmi.com/caselaws?id=367161 Where common inputs were used for exempted and dutiable products and separate accounts were not maintained, reversal of the credit attributable to exempted clearances with interest was treated as equivalent to non-availment of credit. On that basis, the Tribunal held that the demand to pay 10% of the value of exempted goods under Rule 6(3)(b) of the Cenvat Credit Rules, 2005 could not be sustained. The assessee was therefore not liable for the disputed demand. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367161 Where common inputs were used for exempted and dutiable products and separate accounts were not maintained, reversal of the credit attributable to exempted clearances with interest was treated as equivalent to non-availment of credit. On that basis, the Tribunal held that the demand to pay 10% of the value of exempted goods under Rule 6(3)(b) of the Cenvat Credit Rules, 2005 could not be sustained. The assessee was therefore not liable for the disputed demand. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367161