https://www.taxtmi.com/caselaws?id=442390 Proportionate Cenvat credit attributable to inputs and input services used in exempted goods was reversed, interest was paid within the prescribed period, and the reversal was supported by a Chartered Accountant's certificate. On those facts, the statutory compliance required by the relevant amendments was treated as satisfied, and the basis for recovery could not continue. The demand proceedings were therefore not sustainable, and the assessee was entitled to relief. en-us Tue, 29 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 08:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442390 Proportionate Cenvat credit attributable to inputs and input services used in exempted goods was reversed, interest was paid within the prescribed period, and the reversal was supported by a Chartered Accountant's certificate. On those facts, the statutory compliance required by the relevant amendments was treated as satisfied, and the basis for recovery could not continue. The demand proceedings were therefore not sustainable, and the assessee was entitled to relief. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442390