Appellant's Reversal of CENVAT Credit Exceeds Requirement; Demand u/r 6 Deemed Unsustainable.

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....Reversal of CENVAT Credit - when the appellant have reversed the credit, which should be proportionate credit on the common input service attributed to the exempted goods and also paid interest - the appellant have reversed Cenvat credit which is more than the proportionate credit attributed to exempted goods - The entire demand raised under Rule 6 will not sustain.....