https://www.taxtmi.com/caselaws?id=394289 The Tribunal set aside the order requiring a pharmaceutical company to reverse CENVAT credit for exempted goods. The appellant demonstrated that they had not availed common input credit and only claimed credit based on actual usage for dutiable or exported exempted goods, supported by a unique input-output correlation in their manufacturing process. Relying on precedents and Rule 6(6) of the CENVAT Credit Rules, the Tribunal found the appellant compliant and not obligated to reverse the credit, granting them relief and overturning the order-in-original. en-us Thu, 20 Feb 2020 00:00:00 +0530 Wed, 08 Apr 2020 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394289 The Tribunal set aside the order requiring a pharmaceutical company to reverse CENVAT credit for exempted goods. The appellant demonstrated that they had not availed common input credit and only claimed credit based on actual usage for dutiable or exported exempted goods, supported by a unique input-output correlation in their manufacturing process. Relying on precedents and Rule 6(6) of the CENVAT Credit Rules, the Tribunal found the appellant compliant and not obligated to reverse the credit, granting them relief and overturning the order-in-original. Case-Laws Central Excise Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394289