2011 (7) TMI 629

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....rder for demanding duty on non reversal of input credit taken on inputs which have gone into manufacturing of final exempted product i.e. news print. 2. Learned Advocate for the appellants submitted that the appellants are maintaining separate accounts of inputs which have gone into manufacturing dutiable products as well as final products and as per that account, they are required to reverse the....

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....ded to the adjudicating authority, it should be limited to the quantification of the demand. 4. Heard both sides and perused the records. 5. After considering the submissions made by both sides, I do agree with the contention of the learned SDR that the appellants are required to reverse the inputs credit availed by them on inputs which have gone into manufacturing final exempted products at the....