2011 (6) TMI 596

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 falling under Chapter heading No.2202.21 and 220....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....spondent 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 dutiable as well as exempted products.  The cont....