https://www.taxtmi.com/caselaws?id=392241 Rule 6 of the Cenvat Credit Rules was treated as a reversal mechanism, not a charging provision, so the 6% demand on exempted clearances was unsustainable where separate records were kept for inputs and capital goods, only limited common input services were involved, and the attributable credit had already been reversed under intimation to the Department. Denial of Cenvat credit was also found unjustified because the documents were originally produced and the later use of photocopies arose from a procedural lapse when originals were misplaced. The Tribunal set aside the impugned order and granted consequential relief. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392241 Rule 6 of the Cenvat Credit Rules was treated as a reversal mechanism, not a charging provision, so the 6% demand on exempted clearances was unsustainable where separate records were kept for inputs and capital goods, only limited common input services were involved, and the attributable credit had already been reversed under intimation to the Department. Denial of Cenvat credit was also found unjustified because the documents were originally produced and the later use of photocopies arose from a procedural lapse when originals were misplaced. The Tribunal set aside the impugned order and granted consequential relief. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392241