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TMI Blog2009 (3) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... aman, Member (T)]. This appeal has been filed against Order-in-Original No. 6/2007-C. Ex dated 21-3-2007 passed by the Commissioner of Customs and Central Excise, Hyderabad-II Commissionerate, Hyderabad. 2. We heard both sides. 3. The appellants availed Cenvat credit on inputs used for both dutiable and exempted products. Revenue proceeded against the appellants on the ground that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 (232) E.L.T. 37 (Tri.-LB) wherein it was held that payment of 8% or 10% is not required when the credit on inputs used in exempted goods is paid or reversed. This is the majority view held in the Larger Bench. In the present case, we find that the credit attributable to the inputs used in the manufacture of exempted goods had already been reversed. Following the ratio of the Larger Bench s deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proportionate to the credit availed on common inputs which could be attributed to goods which have been cleared without payment of duty? (b) Whether the Tribunal, in the facts and circumstances of the case, is justified in accepting the order of the respondent to reverse the entire credit attributable to the exempted product covered in the nine show cause notices? (c) Whether the Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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