2013 (8) TMI 345

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.... D.N.PANDA Revenue is in appeal against the enjoyment of cenvat credit by the assessee on the common input used for manufacturing dutiable and exempted goods on the ground that appropriate percentage shall be applicable to the sale price for recovery. 2. Against above enjoyment, duty element involved was Rs.77,876/- as certained by ld. Commissioner (Appeals) in para 7 of his order which is r....

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....ave perused the orders of both the authority below. 6. It is admitted fact that common input was used for manufacture of dutiable and exempted goods. Tribunal has taken view that if proportionate credit is reversed, assessee shall not be directed to deposit a percentage of sale prices. The appellant having reversed the credit to the extent of Rs.77,876/- as has been recorded by ld. Commissioner....