https://www.taxtmi.com/caselaws?id=274337 Retrospective amendments to the credit reversal scheme required reconsideration of whether reversal of credit attributable to common inputs used in exempted goods was sufficient. The dispute was therefore not finally decided on the existing record, because compliance with the amended credit provisions had to be examined in light of the appellant's claim of reversal. The matter was remanded to the Commissioner for fresh adjudication after giving the appellant an opportunity of hearing. en-us Thu, 28 Jun 2012 00:00:00 +0530 Wed, 08 Aug 2018 15:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274337 Retrospective amendments to the credit reversal scheme required reconsideration of whether reversal of credit attributable to common inputs used in exempted goods was sufficient. The dispute was therefore not finally decided on the existing record, because compliance with the amended credit provisions had to be examined in light of the appellant's claim of reversal. The matter was remanded to the Commissioner for fresh adjudication after giving the appellant an opportunity of hearing. Case-Laws Central Excise Thu, 28 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274337