https://www.taxtmi.com/caselaws?id=33450 Where common inputs are used in the manufacture of both dutiable and exempted goods and separate accounts are not maintained, reversal under the Cenvat Credit Rules is mandatory. The Tribunal treated the relevant common inputs as the chemicals used across the factory, not molasses as an intermediate product, and found the exempted final product was made with those common inputs. As no separate accounting was maintained, the condition for reversal under Rule 6 was attracted. The demand for reversal was therefore sustained, and the duty, interest and penalty confirmed in the impugned order were upheld against the assessee. en-us Fri, 01 Aug 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33450 Where common inputs are used in the manufacture of both dutiable and exempted goods and separate accounts are not maintained, reversal under the Cenvat Credit Rules is mandatory. The Tribunal treated the relevant common inputs as the chemicals used across the factory, not molasses as an intermediate product, and found the exempted final product was made with those common inputs. As no separate accounting was maintained, the condition for reversal under Rule 6 was attracted. The demand for reversal was therefore sustained, and the duty, interest and penalty confirmed in the impugned order were upheld against the assessee. Case-Laws Central Excise Fri, 01 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33450