https://www.taxtmi.com/caselaws?id=768717 Reversal of proportionate Cenvat credit attributable to exempt goods was treated as sufficient compliance with Rule 6, so a further demand to pay 10% or 5% of the value of chilli seeds, chilli de-oiled cake or marigold was not justified. The text also treats de-oiled cake as waste or a by-product, outside the same reversal requirement, and notes that a timing objection based on the Finance Act, 2010 did not defeat an already made substantive reversal. Credit on goods received in finished condition and later exported was also held not deniable under the applicable credit scheme. The result was complete relief on the disputed demand and credit denial. en-us Fri, 04 Apr 2025 00:00:00 +0530 Sat, 12 Apr 2025 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768717 Reversal of proportionate Cenvat credit attributable to exempt goods was treated as sufficient compliance with Rule 6, so a further demand to pay 10% or 5% of the value of chilli seeds, chilli de-oiled cake or marigold was not justified. The text also treats de-oiled cake as waste or a by-product, outside the same reversal requirement, and notes that a timing objection based on the Finance Act, 2010 did not defeat an already made substantive reversal. Credit on goods received in finished condition and later exported was also held not deniable under the applicable credit scheme. The result was complete relief on the disputed demand and credit denial. Case-Laws Central Excise Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768717