https://www.taxtmi.com/caselaws?id=378817 The Tribunal ruled in favor of the appellant in a case concerning the interpretation and application of Rule 6(3) of the Cenvat Credit Rules. The appellant's challenge to maintaining separate accounts for dutiable and exempted final products due to common services was upheld by the Tribunal, citing the impracticality of enforcing such requirements. The retrospective amendment to Rule 6(3) allowing for proportionate credit reversal was deemed sufficient, leading to the dismissal of the Department's demand for payment based on exempted final product value. The Tribunal set aside the Department's order and granted relief to the appellant. en-us Wed, 27 Feb 2019 00:00:00 +0530 Tue, 23 Apr 2019 06:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378817 The Tribunal ruled in favor of the appellant in a case concerning the interpretation and application of Rule 6(3) of the Cenvat Credit Rules. The appellant's challenge to maintaining separate accounts for dutiable and exempted final products due to common services was upheld by the Tribunal, citing the impracticality of enforcing such requirements. The retrospective amendment to Rule 6(3) allowing for proportionate credit reversal was deemed sufficient, leading to the dismissal of the Department's demand for payment based on exempted final product value. The Tribunal set aside the Department's order and granted relief to the appellant. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378817