2011 (2) TMI 44

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..... the exempted goods - Revenue filed appeal demanding duty equal to 10% of the price of exempted goods as credit in respect of common inputs services was availed by the manufacturer - matter is remanded to the Adjudicating Authority in view of the retrospective amendment in the rules - appeals are disposed of by way of remand. - Rule 6 of CCR, 2004 - E/288/2009 & E/411/2009 - - - Dated:- 23-2-2 .....

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..... acture of both dutiable and exempted goods. 2. Revenue filed appeal against the impugned order demanding duty equal to 10% of the price of exempted goods as credit in respect of common inputs services was availed by the manufacturer. In the impugned order, the Adjudicating Authority ordered reversal of credit availed in respect of input service used in or in relation to manufacture of exempted .....

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