2012 (2) TMI 288

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..... r Rule 6(3A) has not been followed – reversed the credit and imposed demand & penalty – Held that:- Dispute is only about compliance with some procedure. Proportionate credit on inputs and input service going into the manufacture of exempted product stands reversed and hence a demand for 10% of the value of exempted goods is prima facie not warranted. Dues are waived – Decided in favor of assessee .....

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..... this order, Revenue filed appeal before the Commissioner (Appeals) on the ground that credit on input service has not been reversed and that the procedure under Rule 6(3A) has not been followed, and hence the adjudication order should be reversed. 2. During the pendency of the appeal before the Commissioner (Appeals), they had reversed proportionate credit on input service also. But still the Co .....

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