https://www.taxtmi.com/caselaws?id=451194 CESTAT Ahmedabad ruled in favor of the appellant regarding Cenvat credit reversal under Rule 6(3A) of CCR. The tribunal held that for proportionate reversal calculations, "total Cenvat credit" includes only common inputs and input services used for both dutiable and exempted goods, not inputs exclusively used for dutiable goods. The substituted Rule 6(3A) was deemed clarificatory with retrospective effect. Additionally, following Gujarat HC precedent in Reliance Industries case, no Cenvat credit reversal was required for LPG as it constitutes a by-product generated during refining process. The impugned order was set aside and appeal allowed. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451194 CESTAT Ahmedabad ruled in favor of the appellant regarding Cenvat credit reversal under Rule 6(3A) of CCR. The tribunal held that for proportionate reversal calculations, "total Cenvat credit" includes only common inputs and input services used for both dutiable and exempted goods, not inputs exclusively used for dutiable goods. The substituted Rule 6(3A) was deemed clarificatory with retrospective effect. Additionally, following Gujarat HC precedent in Reliance Industries case, no Cenvat credit reversal was required for LPG as it constitutes a by-product generated during refining process. The impugned order was set aside and appeal allowed. Case-Laws Central Excise Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451194