2009 (10) TMI 341

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....ing the dutiable as well as the exempted goods and were availing Modvat credit on the inputs used in the manufacture of process. It was seen that the appellants have availed Modvat credit on inputs used in manufacture of aforesaid exempted final products cleared by them for export of without payment of duty which was in contravention of Rule 57C of the Central Excise Rules, 1944. Since the appellant was manufacturing both exempted as well as dutiable products using common inputs, they were required to reverse 8% of the value of the final products under provisions of Rule 57CC of the Central Excise Rules, 1944. On being pointing out, they reverse Rs. 1,25,210/-. 3. In the AR4's files with the department, the appellants have mentioned that....

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.....L.T. 614 (Bom.)] wherein it was held that the inputs used in dutiable as well as exempted final products being exported irrespective of the fact that the final products are otherwise exempt. He further place reliance on Sandoz Pvt. Ltd. v. Commissioner of Central Excise, Thane-I [2009 (237) E.L.T. 532 (Tri.-Mumbai)], wherein the stay way granted in the same circumstances. He further place reliance on Jyoti Capsules v. Commissioner of Central Excise, Kanpur [2009 (236) E.L.T. 667 (Tri.-Del.)] wherein it was held that inputs, common inputs used in dutiable and exempted products, and the exempted goods have been exported, credit not to be denied. He further place reliance on Commissioner of Central Excise, Chennai v. Global Pharmatech Pvt. Lt....