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TMI Blog2011 (1) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Y. Hari Prasad, Advocate, for the Appellant. Shri Chandrakumar & Associates, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal by the revenue holding that proportionate reversal of Cenvat credit taken on the inputs which are utilized for the manufacture of exempted product, is enough to satisfy the provisions of Rule 6(2) and 6(3) and therefore, it upheld the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,699/- is already paid by him was appropriated and a demand was also issued for interest and a penalty of Rs. 8,99,035/- is also. It is this order which is reversed both by the 1st appellate authority and 2nd appellate authority. 3. Therefore, the question for consideration in this appeal is, when the assessee during the course of production of steam are using such common inputs and inputs s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 35G that, determination is outside the scope of the appeal before this court, it is a matter to be aginated in appeal under Section 35L of the Act, before the Apex Court. 5. In that view of the matter, we decline to entertain this appeal as not maintainable, however reserving liberty to the appellant to approach the Apex Court under Section 35L of the Act. Hence we pass the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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