2017 (9) TMI 1666

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..... it of N/N. 82/84 is availed - denial of benefit on the ground that the benefit of N/N. 82/84 is availed and exemption granted, appellant having availed CENVAT credit on common input services is required to reverse an amount equivalent to 6% of the value of the goods - Held that:- Identical issue decided in appellant own case INOX AIR PRODUCTS PVT. LTD. VERSUS CCE & ST VISAKHAPATNAM [2017 (9) TMI 5 .....

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..... arding reversal of an amount equivalent to 8% or 10% of the value of the goods cleared under Notification No 82/84 to Hindustan Shipyards Ltd. Claiming exemption. The said notification envisages following procedures required under Chapter X, which was followed by the purchasers of the goods. It is the case of the Revenue that this procedure under Notification No 82/84 is an exemption Notification .....

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