2012 (2) TMI 104

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....espondent   Per Ms. Archana Wadhwa:   After hearing both the sides, we find that the appellants are engaged in manufacture of biscuits. The biscuits are in packaged form with RSP not exceeding Rs.60/- per kg. was exempted under Notification No.3/07-CE. The said exemption was also extended to biscuits cleared in packaged form with RSP not exceeding Rs.100/- per kg. vide Notification....

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....llants should have been directed by lower authorities to reverse the Modvat credit relatable to inputs used in the manufacture of exempted final products. He specifically draws our attention to the prayer made by him in the memo of appeal before Commissioner(Appeals). The said prayer does not stand considered by him and the appeal stands disposed of by Commissioner(Appeals) only on the point of li....