https://www.taxtmi.com/caselaws?id=35495 Where common inputs are used for dutiable and exempted final products without separate records, the Cenvat Credit Rules provide a specific mechanism for payment and recovery of the amount attributable to exempted goods. On that footing, failure to pay the amount under Rule 6(3)(b) does not, by itself, attract penalty under Section 11AC of the Central Excise Act, 1944, because the rules do not expressly provide for such penal action for this default. The penalty order was therefore unsustainable. en-us Wed, 13 May 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35495 Where common inputs are used for dutiable and exempted final products without separate records, the Cenvat Credit Rules provide a specific mechanism for payment and recovery of the amount attributable to exempted goods. On that footing, failure to pay the amount under Rule 6(3)(b) does not, by itself, attract penalty under Section 11AC of the Central Excise Act, 1944, because the rules do not expressly provide for such penal action for this default. The penalty order was therefore unsustainable. Case-Laws Central Excise Wed, 13 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35495