https://www.taxtmi.com/caselaws?id=793975 Reversal of CENVAT credit under Rule 6(3) was treated as compliance with an exemption condition requiring non-availment of input credit, because Rule 6(3D) creates a deeming fiction that such payment is to be regarded as credit not taken. On that basis, denial of exemption under Notification No. 30/2004-CE was unsustainable. The notes also state that once exemption denial failed, the connected duty, interest and penalty did not survive, and the demand could not be supported on limitation where reversal had already been directed under Rule 6. en-us Mon, 22 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793975 Reversal of CENVAT credit under Rule 6(3) was treated as compliance with an exemption condition requiring non-availment of input credit, because Rule 6(3D) creates a deeming fiction that such payment is to be regarded as credit not taken. On that basis, denial of exemption under Notification No. 30/2004-CE was unsustainable. The notes also state that once exemption denial failed, the connected duty, interest and penalty did not survive, and the demand could not be supported on limitation where reversal had already been directed under Rule 6. Case-Laws Central Excise Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793975