Demand for 10% value of exempted goods u/r 6(3) unsustainable if proportionate CENVAT credit is reversed with interest.

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....Reversal of CENVAT Credit - common input - Furnace Oil - Once the proportionate credit in respect of the inputs used in the manufacture of exempted goods has been reversed and interest thereupon was paid in case of any delay in reversal, the demand of 10% of the value of exempted goods under Rule 6(3) will not sustain - AT....