2012 (6) TMI 171

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..... 6-07 to 2007-08 - Held that:- If the assessee has paid amount of cenvat credit proportionate to the inputs attributable to the exempted goods cleared from the factory premises, that is sufficient for the purpose of the provisions of Rule 6 of Cenvat Credit Rules, 2004. In view of the retrospective amendments in the provisions of Rule 6, amount already reversed by the appellant as proportionate inp .....

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..... al itself for final disposal. 3. Heard both sides and perused the record. 4. On perusal of record, I find that appellant had availed cenvat credit on service tax paid by various service providers. The said service tax credit was utilised by the appellant for discharge of duty liability on the finished goods manufactured and cleared from the factory. It is undisputed that the appellant is m .....

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..... 12 and A/212/WZB/ AHD/2012 dated 20.01.2012 in an identical situation has clearly held that if the assessee has paid amount of cenvat credit proportionate to the inputs attributable to the exempted goods cleared from the factory premises, that is sufficient for the purpose of the provisions of Rule 6 of Cenvat Credit Rules, 2004. In view of the retrospective amendments in the provisions of Rule 6 .....

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