2017 (4) TMI 738

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....e For Respondent(s) :  Shri L Patra, Authorised Representative ORDER Per : Dr D.M. Misra These two appeals (one by the Revenue and  another by the party) filed  challenging the same OIA-COMMR-A--31-VDR-I-2010 dt 26/02/2010 passed by the Commissioner of Central Excise and Customs (Appeals) - VADODARA.  2.  The Revenue is in appeal  challenging the order ....

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.... 10% of  the value of the exempted products, in accordance with the Rule 6(3)(b) of CCR 2004, notice was issued for recovery  of the same. On Adjudication, an amount of Rs. 8,60,023/- was confirmed and the amount of Cenvat Credit already reversed alongwith interest was also appropriated. On appeal, the Ld Commissioner (Appeals) has dropped the demand for extended period, however, confirm....

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....f the Ld Commissioner (Appeals) and also the grounds of appeal set out in their extended period. 6.  I find that this Tribunal has already considered similar circumstances and taking note of the fact that by virtue of retrospective amendment to Rule 6 of Cenvat Credit Rules 2004 in the Finance Act, 2010, an assessee is eligible to reverse proportionate Cenvat Credit on Inputs attributable ....