2015 (10) TMI 1132

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....: Shri Saurabh Dixit, Advocate Per: P.K. Das 1. The Respondents were engaged in the manufacture of Cement and Clinkers. During the scrutiny of the RT-12 returns, it was noticed that they had cleared the Cement by availing exemption Notification No.2/2001-CE, dt.27.01.2001 and Notification No.16/2001-CE, dt.26.03.2001 for earthquake relief. Five Show Cause Notices were issued for the period from ....

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....les. 2. The Assessee filed the appeal before the Tribunal against the confirmation of demand of amount of 8% of the value of the final product under Rule 6(3)(b) of CENVAT Credit Rules, 2002. Revenue also filed appeal against the impugned order for dropping of the demand of duty on Clinkers in respect of two show cause notices. In the Appeal of the Assessee/Respondent, the Tribunal by Final Order....

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....ed the reversal of credit on the inputs in respect of the clearance of the exempted goods and dropped the proceedings. This fact was not disputed by both the sides. We find that from the impugned order that the period of dispute in the present two show cause notices are covered in respect of other five show cause notices. So, it is clearly evident that the Appellant reversed the credit utilized on....