Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods

Tamil Nadu Newsprint and Papers Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that proportionate Cenvat Credit reversal under Rule 6(3A) of the CENVAT Credit Rules applies only in case of common input services. The same cannot be applied to credit exclusively used in manufacture of dutiable goods. Accordingly, demand held as unsustainable. Facts- The appellant is engaged in the manufacture of printing and writing paper falling under Chapter 48 of the Central Excise Tariff. During the relevant period, certain clearances were exempt under applicable noti...