2013 (9) TMI 718

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..... s that the manufacturer has to reverse the amount along with interest and has to file an application within a period of six months from the date on which the Finance bill receives the assent of the President of India - the appellants filed necessary application after six months and the Commissioner has no power to condone the delay in filing the application - Decided against assessee. - E/24/2011 .....

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..... plication after reversing credit availed on the inputs used in or in relation to the manufacture of the exempted goods. The contention is that the credit availed in respect of inputs which are used in the manufacture of exempted goods were reversed/deposited within six months from the date of assent by the President of India. However, the application to the Commissioner of Central Excise is filed .....

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..... with documentary evidence and a certificate from a Chartered Accountant or a Cost Accountant certifying the amount of input credit attributable to the inputs used in or in relation to the manufacture of exempted goods within a period of six months from the date on which the Finance Bill, 2010 receives the assent of the President. 5. We find that admittedly the appellants filed necessary applica .....

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