https://www.taxtmi.com/caselaws?id=766009 Credit attributable to exempted clearances, once reversed with interest, should not ordinarily sustain a disproportionate demand under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 where no deliberate evasion or unfair advantage is shown. The text treats the matter as a procedural lapse rather than a substantive misuse of credit, and applies substantial justice to prevent enforcement of a demand far exceeding any limited excess availment. The reversed credit and paid interest are confirmed as the operative compliance, while the impugned demand is not sustained. en-us Fri, 14 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766009 Credit attributable to exempted clearances, once reversed with interest, should not ordinarily sustain a disproportionate demand under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 where no deliberate evasion or unfair advantage is shown. The text treats the matter as a procedural lapse rather than a substantive misuse of credit, and applies substantial justice to prevent enforcement of a demand far exceeding any limited excess availment. The reversed credit and paid interest are confirmed as the operative compliance, while the impugned demand is not sustained. Case-Laws Central Excise Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766009