2017 (2) TMI 837

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.... the Respondent-Revenue ORDER Per Dr. D. M. Misra This is an appeal filed against the Order-in-Appeal No. 271 to 272/2010 (Ahd-I)Central Excise/MM/Commr (A)/Ahd dated 16.8.2010 passed by the Commissioner (Appeals V), Central Excise, Ahmedabad. 2. The Appellant are engaged in the manufacture of Cotton Fabrics, Man made fabrics, Made up articles falling under Chapter 52, 54 and 63 of CET....

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..... 10,17,810 is not required to be reversed. 3. Ld. A.R. for Revenue submits that it is not clear from the facts whether the appellant had utilized the inputs procured before or after 01.3.2007 in the manufacture of goods, therefore, to ascertain the fact the matter may be remanded to the adjudicating authority. 4. I find that the principle of law on the issue is settled by the Hon'ble High C....

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....i) the said final product has been exempted absolutely under section 5A of the Act, and after deducting the said amount from the balance of CENVAT credit, if any, lying in his credit, the balance, if any, still remaining shall lapse and shall not be allowed to be utilized for payment of duty on any other final product whether cleared for home consumption or for export, or for payment of service ta....