https://www.taxtmi.com/caselaws?id=446355 CESTAT Allahabad dismissed the appeal regarding proportionate CENVAT credit reversal for a manufacturer producing both dutiable and exempted goods. The tribunal held that separate record maintenance requirements under Rule 6(2) of CCR 2004 were satisfied as long as no credit was taken on inputs used for exempted goods. The demand for 10% amount on export clearances was found unsustainable under sub-rule 6 of Rule 6, which exempts export clearances from reversal provisions. The original order was upheld as no infirmity was found in the respondent's credit utilization practices. en-us Tue, 26 Sep 2023 00:00:00 +0530 Sat, 02 Dec 2023 08:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446355 CESTAT Allahabad dismissed the appeal regarding proportionate CENVAT credit reversal for a manufacturer producing both dutiable and exempted goods. The tribunal held that separate record maintenance requirements under Rule 6(2) of CCR 2004 were satisfied as long as no credit was taken on inputs used for exempted goods. The demand for 10% amount on export clearances was found unsustainable under sub-rule 6 of Rule 6, which exempts export clearances from reversal provisions. The original order was upheld as no infirmity was found in the respondent's credit utilization practices. Case-Laws Central Excise Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446355