2016 (1) TMI 695

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....Per M V Ravindran This appeal is directed against Order-in-Appeal No. YDB/396/M-II/2010 dated 14.7.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the confirmation of demand of an amount equivalent to 10% of the value of exempted goods cleared by the appellant under invoice da....

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....Cenvat Credit Rules, 2004 would apply in this case wherein it is mandatory to reverse CENVAT Credit attributable to the inputs used in the exempted goods. 4. Learned AR reiterates the findings of the lower authorities. 5. On perusal of the records and certificate which was produced before me today, I find that the appellant has already reversed Rs. 1,90,160.91 which is attributable to the in....