Rule 6 doesn’t apply when cenvat of only inputs used for manufacture of dutiable goods is availed

Reliance Industries Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that when cenvat credit of only that quantity of input is availed which was intended for use in the manufacture of dutiable goods, there is no question of invoking provisions of rule 6 of the Cenvat Credit Rules, 2004 Facts- This appeal lies against OIA holding that the appellant, M/s Reliance Industries Ltd, was ineligible for refund of amounts that had, inadvertently, been reversed in CENVAT credit account under rule 6(3A) of CENVAT Credit Rules, 2004 between April 2010 and March 2011. The credit to ...