https://www.taxtmi.com/caselaws?id=367161 The Tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) to set aside the demand for payment of 10% of the value of exempted goods. The case involved the reversal of credit attributable to exempted goods, which was deemed equivalent to non-availment of credit, leading to the conclusion that the demand made by the Department was not valid. The Tribunal emphasized the significance of complying with Cenvat Credit Rules and maintaining separate accounts for exempted and dutiable products to prevent similar disputes. 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 The Tribunal dismissed the appeal, upholding the decision of the Commissioner (Appeals) to set aside the demand for payment of 10% of the value of exempted goods. The case involved the reversal of credit attributable to exempted goods, which was deemed equivalent to non-availment of credit, leading to the conclusion that the demand made by the Department was not valid. The Tribunal emphasized the significance of complying with Cenvat Credit Rules and maintaining separate accounts for exempted and dutiable products to prevent similar disputes. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367161