https://www.taxtmi.com/caselaws?id=447377 Reversal of Cenvat credit attributable to exempted inputs is treated as non-availment, so excise duty demands based on full denial of credit could not be sustained on the facts recorded. The extended-period demand was also rejected because regular returns were filed and suppression was not established. However, proportionate reversal relating to common inputs still required verification under the prescribed method, so the matter was remanded only for limited quantification for the normal period. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 09:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447377 Reversal of Cenvat credit attributable to exempted inputs is treated as non-availment, so excise duty demands based on full denial of credit could not be sustained on the facts recorded. The extended-period demand was also rejected because regular returns were filed and suppression was not established. However, proportionate reversal relating to common inputs still required verification under the prescribed method, so the matter was remanded only for limited quantification for the normal period. Case-Laws Central Excise Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447377