https://www.taxtmi.com/caselaws?id=48307 CENVAT credit on common inputs used in both dutiable and exempted products was considered under the reversal mechanism applicable where separate accounts are not maintained. The Tribunal accepted the assessee's offer to reverse the credit attributable to exempted goods and directed re-determination of the credit taken on common inputs, with verification of supporting evidence and adjustment of any further reversible amount. The HC found these directions consistent with the statutory scheme and held that no error of law was shown in the remand. As the dispute was confined to re-determination in accordance with law, no substantial question of law arose. en-us Mon, 25 Aug 2008 00:00:00 +0530 Mon, 08 Sep 2025 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48307 CENVAT credit on common inputs used in both dutiable and exempted products was considered under the reversal mechanism applicable where separate accounts are not maintained. The Tribunal accepted the assessee's offer to reverse the credit attributable to exempted goods and directed re-determination of the credit taken on common inputs, with verification of supporting evidence and adjustment of any further reversible amount. The HC found these directions consistent with the statutory scheme and held that no error of law was shown in the remand. As the dispute was confined to re-determination in accordance with law, no substantial question of law arose. Case-Laws Central Excise Mon, 25 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48307