2012 (6) TMI 147

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....e 3 cases are arising out of remand proceedings, which was ordered by this Tribunal vide Final Order No.A/818-1822/WZB/AHD/2010, dt.12.10.2010. While remanding the matter back, the Bench had ordered as under:-   6. After going through the submissions made by both sides, we find that the benefit of exemption in terms of Notification No.30/2004 has not been extended to the appellant mainly on two grounds. First that the credit availed on the input used in manufacture of such exempted goods was reversed subsequently and second on the ground that such reversal of credit is not equivalent to the credit availed.   7. On both above counts, the learned advocate submits that subsequent reversal of the credit stand upheld by Hon'ble H....

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....he submissions in the proper perspective. It is also his submission that the adjudicating authority has relied upon the letter given by the appellant to indicate that the appellant has reversed proportionate CENVAT Credit.   5. Ld.SDR, on the other hand, submitted that it is the primary responsibility of the appellant to prove that they have correctly followed the law. It is his submission that the appellant has not demonstrated before adjudicating authority that they have reversed the CENVAT Credit in order to avail the benefit of Notification No.29/2004-CE and 30/2004-CE simultaneously. It is his submission that they had undertaken before the Tribunal to demonstrate this figure before adjudicating authority, but have failed in doi....