https://www.taxtmi.com/caselaws?id=412510 Rule 6(3)(b) of the CENVAT Credit Rules, 2004 applies only where common inputs are used to make both dutiable and exempted final products, or goods chargeable to nil duty. Clearance of dissolved acetylene gas to a specified buyer without duty under Notification No. 82/84-CE, after following the prescribed concessional removal procedure, was treated as a clearance of the same excisable product under a remission or exemption mechanism, not as a separate exempted final product. Because the assessee manufactured only one product and no distinct exempted product existed, the condition for reversing credit under Rule 6 was absent. en-us Tue, 14 Sep 2021 00:00:00 +0530 Thu, 13 Oct 2022 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412510 Rule 6(3)(b) of the CENVAT Credit Rules, 2004 applies only where common inputs are used to make both dutiable and exempted final products, or goods chargeable to nil duty. Clearance of dissolved acetylene gas to a specified buyer without duty under Notification No. 82/84-CE, after following the prescribed concessional removal procedure, was treated as a clearance of the same excisable product under a remission or exemption mechanism, not as a separate exempted final product. Because the assessee manufactured only one product and no distinct exempted product existed, the condition for reversing credit under Rule 6 was absent. Case-Laws Central Excise Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412510