https://www.taxtmi.com/caselaws?id=790001 Where a manufacturer does not maintain separate accounts for inputs used in dutiable and exempted goods and instead pays the prescribed amount on exempted clearances under Rule 6 of the Cenvat Credit Rules, further reversal of credit on inputs alleged to be used exclusively in exempted products is stated to be unsustainable. The text also notes that disclosure of the payment in ER-1 returns and periodic audits without objection negates suppression of facts, so the extended period of limitation cannot be invoked absent intent to evade duty. The impugned order was set aside and the assessee succeeded on both merits and limitation. en-us Mon, 06 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790001 Where a manufacturer does not maintain separate accounts for inputs used in dutiable and exempted goods and instead pays the prescribed amount on exempted clearances under Rule 6 of the Cenvat Credit Rules, further reversal of credit on inputs alleged to be used exclusively in exempted products is stated to be unsustainable. The text also notes that disclosure of the payment in ER-1 returns and periodic audits without objection negates suppression of facts, so the extended period of limitation cannot be invoked absent intent to evade duty. The impugned order was set aside and the assessee succeeded on both merits and limitation. Case-Laws Central Excise Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790001