https://www.taxtmi.com/caselaws?id=793142 For reversal under Rule 6(3A) of the Cenvat Credit Rules, only common input service credit relatable to exempted activity is to be considered, and credit used exclusively for dutiable manufacture is excluded from the reversal base. The text also states that the 01.03.2016 substitution of Rule 6(3A) is clarificatory and therefore applies retrospectively. On the stated facts, the appellant's proportionate reversal computation supported by a Chartered Accountant certificate was accepted, and the demand could not be sustained on the computation adopted in the impugned order. en-us Fri, 19 Sep 2025 00:00:00 +0530 Wed, 10 Jun 2026 07:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793142 For reversal under Rule 6(3A) of the Cenvat Credit Rules, only common input service credit relatable to exempted activity is to be considered, and credit used exclusively for dutiable manufacture is excluded from the reversal base. The text also states that the 01.03.2016 substitution of Rule 6(3A) is clarificatory and therefore applies retrospectively. On the stated facts, the appellant's proportionate reversal computation supported by a Chartered Accountant certificate was accepted, and the demand could not be sustained on the computation adopted in the impugned order. Case-Laws Central Excise Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793142