2012 (11) TMI 957

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..... pta, Judge (oral): This appeal was admitted on the following question of law:- Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken by him in respect of inputs which are proved to have been used in the manufacture of goods which have been cleared under exemption from excise duty, in view of the specific provisions of Rule 6(1) of CENVAT Credit Rules, .....

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..... Rule 6(1) of CENVAT Credit Rules, 2002 read with Explanation II to Rule 6 (3) of the said rules, no credit can be taken in respect of the inputs, which are used in the manufacture of exempted goods. 4. This matter has been considered in detail by this Court in Commissioner of Central Excise Chandigarh versus Saboo Alloys Private Limited, 2010 (249) ELT 519, H.P and Commissioner of Central Excise .....

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