https://www.taxtmi.com/caselaws?id=443093 The Tribunal ruled in favor of the appellant in a case concerning liability to pay a percentage of the value of exempted final products under Rule 6 (3) (i) of Cenvat Credit Rules, 2004. The demand for payment was not upheld as the appellant had already reversed the proportionate credit as required. Additionally, the show cause notice was deemed barred by limitation due to lack of evidence of intent to evade duty. The Tribunal set aside the order, allowing the appeal with consequential relief. en-us Fri, 15 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443093 The Tribunal ruled in favor of the appellant in a case concerning liability to pay a percentage of the value of exempted final products under Rule 6 (3) (i) of Cenvat Credit Rules, 2004. The demand for payment was not upheld as the appellant had already reversed the proportionate credit as required. Additionally, the show cause notice was deemed barred by limitation due to lack of evidence of intent to evade duty. The Tribunal set aside the order, allowing the appeal with consequential relief. Case-Laws Central Excise Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443093