2011 (3) TMI 42

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.... is filed for the waiver of the pre-deposit of the amount of Rs.4,31,500/-, interest thereon, and penalty of Rs.10,000/- adjudged by the adjudicating authority against the appellant and held by the ld. Commissioner (Appeals).   2. The above amount has been confirmed against the appellant on the ground that the appellant had cleared exempted goods by utilising end units on which CENVAT cred....

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....vered by the retrospective amendment to Rule 6 of CENVAT Credit Rules. The said retrospective amendment provides for reversal of CENVAT credit attributable to the inputs which were utilised in the manufacturing of finished products, discharging the interest liability thereof by adducing a certificate of a chartered accountant and representing the case before lower authorities. This is a factual ma....