https://www.taxtmi.com/caselaws?id=796979 Rule 6 allows an assessee using common inputs and input services for dutiable and exempted goods to elect proportionate reversal under Rule 6(3A) rather than percentage-based payment under Rule 6(3)(i). Where reversal of credit attributable to exempted goods is substantively established through supporting material, procedural lapses such as non-disclosure in ER-1 returns cannot justify substituting the percentage-payment option. Any wrongly availed credit must instead be determined or disallowed under the mechanism selected by the assessee. This approach prevents retention of credit attributable to exempted goods while avoiding a disproportionate demand based solely on technical disclosure deficiencies. en-us Wed, 12 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796979 Rule 6 allows an assessee using common inputs and input services for dutiable and exempted goods to elect proportionate reversal under Rule 6(3A) rather than percentage-based payment under Rule 6(3)(i). Where reversal of credit attributable to exempted goods is substantively established through supporting material, procedural lapses such as non-disclosure in ER-1 returns cannot justify substituting the percentage-payment option. Any wrongly availed credit must instead be determined or disallowed under the mechanism selected by the assessee. This approach prevents retention of credit attributable to exempted goods while avoiding a disproportionate demand based solely on technical disclosure deficiencies. Case-Laws Central Excise Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796979