2011 (5) TMI 402 - AT - Central Excise

Demand of duty - Not maintained separate accounts of input used in the manufacture of dutiable as well as exempted final product - The appellant submits that they intend to file an application before Commissioner for adjudging the quantum of reversal of MODVAT Credit - Hence, set aside the impugned order and remand the matter to Commissioner to decide the application filed by the appellant under the provisions of Finance Act, 2010.

Summary

The Appellate Tribunal CESTAT, Ahmedabad confirmed duty of Rs.15,63,504 against the appellant for not maintaining separate accounts of inputs. The case was remanded to the Commissioner for deciding the application filed by the appellant under the provisions of Finance Act, 2010.