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2014 (4) TMI 454

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..... ntire input credit involved on dutiable as well as exempted goods stand reversed by them, there is no justification for confirmation of demand in terms of Rule 6 - Held that:- Reversal of cenvat credit figures have been verified and found to be correct. The said letter also accepts the payment of interest by the assessee. Verification report of the jurisdictional Range officer also stands enclosed .....

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..... ct of the raw material used for dutiable as also exempted goods. 2. Learned Advocate appearing for the appellant submits that during adjudication proceedings, the appellant had taken a stand that in as much as the entire input credit involved on dutiable as well as exempted goods stand reversed by them, there is no justification for confirmation of demand in terms of Rule 6. On the said plea of .....

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..... xchanged between the Department in relation the application filed by them. It is seen that the Commissioner vide his letter dated 20.1.2011 addressed to the learned DR has observed as under:- This has reference to the order sheet dated 10.8.2010 issued by Hon ble CESTAT, New Delhi (this order sheet was provided by the party i.e. M/s Ruchi Soya Industries Ltd 9 Export), Indore under their applica .....

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..... rect. The said letter also accepts the payment of interest by the assessee. Verification report of the jurisdictional Range officer also stands enclosed. The said letter accepts the application in terms of the amended Rule 6 of Cenvat Credit Rules, 2004. 6. In as much as the applicant has reversed the entire credit along with interest, as is very clear from the letter of Commissioner, we find th .....

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