https://www.taxtmi.com/caselaws?id=398668 The Tribunal ruled in favor of the appellant, holding that the reversal of Cenvat credit under Rule 6(3A) should only apply to common input service credit and not credit exclusively used for dutiable goods. The Tribunal emphasized that the amendment in Rule 6(3A) by Notification No. 13/2016 clarified the retrospective application of the rule to allow credit for inputs used in dutiable goods. The judgment reaffirmed that Cenvat credit for input/input services used in the manufacture of dutiable goods should not be disallowed, aligning with the legislative intent behind the rule amendment. en-us Thu, 27 Feb 2020 00:00:00 +0530 Tue, 22 Sep 2020 09:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398668 The Tribunal ruled in favor of the appellant, holding that the reversal of Cenvat credit under Rule 6(3A) should only apply to common input service credit and not credit exclusively used for dutiable goods. The Tribunal emphasized that the amendment in Rule 6(3A) by Notification No. 13/2016 clarified the retrospective application of the rule to allow credit for inputs used in dutiable goods. The judgment reaffirmed that Cenvat credit for input/input services used in the manufacture of dutiable goods should not be disallowed, aligning with the legislative intent behind the rule amendment. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398668