CENVAT Credit Reversal: Rule 6 Option on Common Inputs Deemed Impermissible, Orders Set Aside for Manufacturer.

Reversal of CENVAT Credit - appellant manufactures both dutiable goods and exempted goods. - Common inputs - It is not permissible for the Department to foist an option under Rule 6 upon the assessee as has been done in the impugned orders. For this reason also the impugned orders cannot be sustained and need to be set aside. - AT .....

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