https://www.taxtmi.com/caselaws?id=460643 Where an assessee claims to have maintained separate Cenvat accounts for dutiable and exempted goods and to have reversed proportionate credit on common inputs, a demand under Rule 6(3) cannot be finally confirmed without a proper factual inquiry into those claims. The record showed that these assertions were not examined in detail by the lower authorities, so the factual basis for the demand and the effect of credit reversal required reconsideration. The order was set aside and the matter remanded for fresh adjudication with all connected issues to be re-examined. en-us Tue, 15 May 2018 00:00:00 +0530 Fri, 07 Feb 2025 19:19:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460643 Where an assessee claims to have maintained separate Cenvat accounts for dutiable and exempted goods and to have reversed proportionate credit on common inputs, a demand under Rule 6(3) cannot be finally confirmed without a proper factual inquiry into those claims. The record showed that these assertions were not examined in detail by the lower authorities, so the factual basis for the demand and the effect of credit reversal required reconsideration. The order was set aside and the matter remanded for fresh adjudication with all connected issues to be re-examined. Case-Laws Central Excise Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460643