https://www.taxtmi.com/caselaws?id=783654 Rule 6(3) of the CENVAT Credit Rules, 2004 was invoked to demand reversal at 6% on clearance of used packing materials/drums. The Tribunal held that, even after Notification No. 6/2015-CE (NT), Rule 6 applies only where an assessee manufactures exempted goods along with non-exempted goods using common inputs/input services; mere clearance of non-manufactured, non-excisable packing materials/drums does not trigger Rule 6, making the 2015 Explanation inapplicable. Consequently, the demand raised under s. 11A(10) of the Central Excise Act, 1944 and the equal penalty were set aside, and the appeal was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 20 Dec 2025 07:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783654 Rule 6(3) of the CENVAT Credit Rules, 2004 was invoked to demand reversal at 6% on clearance of used packing materials/drums. The Tribunal held that, even after Notification No. 6/2015-CE (NT), Rule 6 applies only where an assessee manufactures exempted goods along with non-exempted goods using common inputs/input services; mere clearance of non-manufactured, non-excisable packing materials/drums does not trigger Rule 6, making the 2015 Explanation inapplicable. Consequently, the demand raised under s. 11A(10) of the Central Excise Act, 1944 and the equal penalty were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783654