2012 (12) TMI 852

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in manufacture of exempted goods as they are not maintaining separate records in respect of the inputs used in manufacture of dutiable as well as exempted goods - directed to deposit Rs.15 lakhs within a period of eight weeks and report Compliance on 13.09.2012. - E/1492/11 - S/1334/12/EB/C-II - Dated:- 11-6-2012 - S S Kang, Sahab Singh, JJ. For Appellant: Shri Prakash Shah, Adv. Fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tention of the applicant is that as per retrospective amendment of Rule 6 of the Cenvat Credit Rules, the manufacturer is required to reverse the credit proportionate to inputs used in or in relation to manufacture of exempted goods, which approximately comes to Rs.7 lakhs. 4. Revenue relied on the findings of the lower authority and submitted that in the show-cause notice, the allegation is tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X