2012 (11) TMI 820

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..... isions of Rule 6 of the Cenvat Credit Rules, 2002 lower authorities have held that the appellant is required to pay an amount equal to 8%/10% of the total value of the exempted goods - appellant was following the procedure even before the retrospective amendment came into picture - demands of an amount equivalent to 8%/10% of the value of the exempted goods is incorrect and unsustainable - order i .....

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..... rd both sides and perused the records. 4. The relevant facts in brief that arise for consideration are the appellant herein are engaged in the manufacture of excisable as well as exempted goods. The appellants have availed Cenvat credit on inputs and packing materials which are common inputs and are used in both dutiable and exempted goods. In the absence of non maintenance of separate accounts .....

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..... It is also seen from the records that there is no dispute as to the facts that the appellant herein reversed the proportionate cenvat attributable to the inputs which are used in the manufacturing of the exempted goods in the factory premises. 6. If the fact of reversal of Cenvat credit attributable to the inputs which are used in the manufacturing of exempted goods is undisputed, we find that t .....

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