2012 (2) TMI 104

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..... of exempted final products – Held that:- In view of decision in case of CCE vs Maize Products(2008 - TMI - 48307 - High Court Of Gujarat At Ahmedabad), assessee can be directed even at the appeal stage to quantify the quantum of Modvat credit required to be reversed by them. Accordingly we set aside the order and remand the matter to the original adjudicating authority to quantify the credit alon .....

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..... it of Notification. In as much as the appellants have used inputs on which they have availed the credit in the manufacture of the said exempted biscuits as also in the manufacture of dutiable biscuits, the demand stands confirmed against them in terms of the provisions of the Rule 6 of Cenvat Credit Rules, @ 10% of the value of the exempted products. 3. Ld. Advocate appearing for the appellant .....

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..... r, by drawing our attention to the Hon ble Gujarat High Court s decision in the case of Maize Products reported in 2009(234)ELT431(Guj.) and in the case of Shree Rama Multi Tech Ltd. reported in 2011(267)ELT153(Guj.), he submits that such redetermination of Modvat credit required to be reversed by them, can be directed by the Tribunal. He accordingly makes a prayer to set aside the impugned order .....

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