2011 (6) TMI 596

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....ndent Per: S.K.Gaule 1. Heard both sides. 2. The Revenue is  in appeal against the order-in-appeal No. AGS(241)39/09 dated 23/11/2009 whereby the Commissioner (Appeals) upheld the lower adjudicating authority's order. 3. Briefly stated facts of the case are that the respondent is engaged in the manufacture of  excisable goods viz., aerated waters with and without flavors fa....

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....5. The contention of the department is that the respondent failed to reverse the 8% of the total price of the exempted final products as per provisions of Rule  6 (3) (b) of the Cenvat Credit Rules, 2002 and it should be ordered accordingly. 6. The contention of the respondent is that they have reversed the total Cenvat credit availed on inputs which were used for both the final products d....