CENVAT Credit Reversal Demand u/r 6 Requires Proof of Use for Exempted Goods Production, Not Just Account Lapses.

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....Reversal of CENVAT Credit - The demand under Rule 6 can be raised only if it is established that the appellant have availed CENVAT credit in respect of the inputs which have gone into the manufacture of exempted goods. Without establishing this, the demand under rule 6, merely on the basis that the assessee has not maintained the separate account, cannot be confirmed....