https://www.taxtmi.com/highlights?id=51229 Reversal of proportionate cenvat credit in respect of the common input used in the manufacture of exempted goods is an option duly permitted under Rule 6(3)(ii) of the CCR itself. Non-compliance with the procedure prescribed under Rule 6(3A) of the CCR does not result in the manufacturer losing his substantive right to avail the option of reversing proportionate credit, as such procedural lapse is condonable and denial of substantive right on such procedural failure is unjustified. en-us Wed, 15 Jan 2020 06:14:12 +0530 Wed, 15 Jan 2020 06:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51229 Reversal of proportionate cenvat credit in respect of the common input used in the manufacture of exempted goods is an option duly permitted under Rule 6(3)(ii) of the CCR itself. Non-compliance with the procedure prescribed under Rule 6(3A) of the CCR does not result in the manufacturer losing his substantive right to avail the option of reversing proportionate credit, as such procedural lapse is condonable and denial of substantive right on such procedural failure is unjustified. Highlights Central Excise Wed, 15 Jan 2020 06:14:12 +0530 https://www.taxtmi.com/highlights?id=51229