2012 (12) TMI 852

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....t filed this application for waiver of pre-deposit of duty of Rs.1,65,11,288/-, interest and penalty. The case of the Revenue is that during the period from 01.04.2006 to 31.12.2009, the applicant manufactured and cleared both dutiable as well as exempted goods and availed the credit in respect of the common inputs. Revenue is demanding duty in view of the provisions of Rule 6 of the Cenvat Credit....

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....e separate record in respect of the inputs used in manufacture of dutiable as well as exempted goods, the demand is rightly made. 5. In view of the retrospective amendment of Rule 6 of the Cenvat Credit Rules, we find that the applicants are required to reverse the proportionate credit in respect of the inputs/input services used in manufacture of exempted goods. Keeping in view the facts and cir....