https://www.taxtmi.com/caselaws?id=764470 The court upheld the demand for the recovery of Cenvat credit availed by the appellant in contravention of the Cenvat Credit Rules, 2002, specifically for inputs and capital goods used exclusively for exempted goods. It also affirmed the requirement for the appellant to comply with Rule 6 of CCR by paying 10% of the price of exempted goods due to non-compliance with the prescribed procedures. Additionally, the court supported the adjustment of duty paid on exempted goods against the Cenvat credit demand, as the appellant had paid the duty and no refund claim was filed. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764470 The court upheld the demand for the recovery of Cenvat credit availed by the appellant in contravention of the Cenvat Credit Rules, 2002, specifically for inputs and capital goods used exclusively for exempted goods. It also affirmed the requirement for the appellant to comply with Rule 6 of CCR by paying 10% of the price of exempted goods due to non-compliance with the prescribed procedures. Additionally, the court supported the adjustment of duty paid on exempted goods against the Cenvat credit demand, as the appellant had paid the duty and no refund claim was filed. Case-Laws Central Excise Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764470