2011 (6) TMI 541

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..... ufacturing of both dutiable and non-dutiable final products – Held that:- assessee has already reversed the inadmissible input service credit which is attributable to exempted final product and they have moved an application before the adjudicating authority to certify the facts, the assessee is not required to reverse 8/10% of the value exempted final product at the time of removal. Matter remand .....

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..... ions of Rule 6 in case the assessee is not maintaining separate account for input service availed by them for manufacturing both dutiable and exempted final product and reverse proportion input service credit availed by them, then the assessee is not required to reverse 8/10% of the amount of clearance of exempted product. He further submitted that appellant are already reversed the proportionate .....

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..... ing authority to certify the facts, the assessee is not required to reverse 8/10% of the value exempted final product at the time of removal, therefore we do not find to keep the appeal pending before us. 5. In view of the above observation, we remand back to the adjudicating authority to examine the fact that whether the appellant have correctly reversed proportionate input service credit attr .....

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