https://www.taxtmi.com/caselaws?id=378891 Rule 6 of the Cenvat Credit Rules, 2004 was treated as inapplicable for the relevant period to exempted dehydrated coal tar manufactured with common fuel and flue gas. The Tribunal accepted that the earlier common-input regime continued until the later explanatory amendment came into force, and that credit could not be denied where inputs were used directly or indirectly in or in relation to manufacture. It also noted that Rule 6 did not apply to non-excisable goods during that period. On that basis, reversal of credit or payment of the demanded amount was not required and the Revenue's challenge failed. en-us Mon, 31 Dec 2018 00:00:00 +0530 Wed, 24 Apr 2019 09:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378891 Rule 6 of the Cenvat Credit Rules, 2004 was treated as inapplicable for the relevant period to exempted dehydrated coal tar manufactured with common fuel and flue gas. The Tribunal accepted that the earlier common-input regime continued until the later explanatory amendment came into force, and that credit could not be denied where inputs were used directly or indirectly in or in relation to manufacture. It also noted that Rule 6 did not apply to non-excisable goods during that period. On that basis, reversal of credit or payment of the demanded amount was not required and the Revenue's challenge failed. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378891