2013 (12) TMI 1029

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.....R.) ORDER Per: M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of an amount confirmed by the adjudicating authority as 8% or 10% of the value of the exempted goods cleared from the appellant's factory which are manufactured by availing CENVAT Credit of the duty paid on the common inputs used. 2. Ld. Counsel would draw our attention to the amount already debited b....

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....ersal of CENVAT Credit of duty attributable to the inputs consumed in the manufacturing of exempted products, was an accepted proposition by retrospective amendment. As regards post 01.03.2008, the appellant-assessee was required to follow the procedure as given in the provisions of Rule 6(3A) of the CENVAT Credit Rules, 2004, which mandates that assessee files the details of consumption of the co....