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TMI Blog2018 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.092009 is not available on record - matter remanded to original authority to examine the attributable credit that went into the goods which attracted nil rate of duty - appeal allowed by way of remand. - APPEAL No. E/2364/2011-EX[DB] - FINAL ORDERNO. 70378/2018 - Dated:- 24-1-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Amit Awasthi, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority considered the said application for the period up to 31.03.2008 and allowed the relief. For subsequent period, the original authority did not allow the relief, by holding that w.e.f. 01.04.2008 under Sub-rule 3A of Rule 6 of Cenvat Credit Rules, 2004, a procedure was laid down for reversal of attributable Cenvat credit going into manufacture of exempted goods. The Original authority h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is taken and subsequently reversed then it is to be treated as the credit was not availed and that by applying the said ruling, since they had reversed Cenvat credit attributable to the goods going into the removal of exempted final product along with interest thereon. (it is to be treated that Cenvat credit was not availed by them and in the result they were not required to pay 5 or 10 0 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the case of M/S Chandrapur Magnet Wires (P) Ltd. (supra) drop further proceedings. The appellants are also directed to cooperate during the opportunity of hearing before the Original Adjudicating Authority. 6. With the above directions, we set aside the impugned order and remand the matter back to the Original Authority. (Dictated in Court) - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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