2013 (12) TMI 1029

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..... n accepted proposition by retrospective amendment - As regards post 01.03.2008, the appellant-assessee was required to follow the procedure as given in the provisions of Rule 6(3A) of the CENVAT Credit Rules, 2004, which mandates that assessee files the details of consumption of the common inputs in the manufacturing of the exempted products and reversing the amount of CENVAT Credit attributable t .....

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..... er of pre-deposit of an amount confirmed by the adjudicating authority as 8% or 10% of the value of the exempted goods cleared from the appellant s factory which are manufactured by availing CENVAT Credit of the duty paid on the common inputs used. 2. Ld. Counsel would draw our attention to the amount already debited by the appellant and also the order of the adjudicating authority. It is his su .....

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..... cturing of exempted products, was an accepted proposition by retrospective amendment. As regards post 01.03.2008, the appellant-assessee was required to follow the procedure as given in the provisions of Rule 6(3A) of the CENVAT Credit Rules, 2004, which mandates that assessee files the details of consumption of the common inputs in the manufacturing of the exempted products and reversing the amou .....

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