Cenvat Credit Rule 6(3) inapplicable if wrongly taken credit reversed subsequently

West Coast Pharmaceutical Works Ltd Vs C.C.E. (CESTAT Ahmedabad) The case of West Coast Pharmaceutical Works Ltd Vs C.C.E.-Ahmedabad, before the CESTAT Ahmedabad, concerns the confirmation of an amount equivalent to 5%/10% of the value of exempted goods by the Adjudicating Authority, despite the appellant having already reversed proportionate Cenvat Credit. The appellant contended that in their own case for a different period, the tribunal had remanded the matter on the same issue. Further, the appellant cited various judgments in support of the argument that when the proportionate credit was ...