2016 (8) TMI 1244

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.... None present for the Appellant despite notice. Heard the learned Authorized Representative for the Revenue. . 2. This is an appeal filed against OIA No.KRS/133/VAPI/2008, dt.30/04/2008, passed by Commissioner, C.Ex. & S.Tax,(Appeals) Vapi. 3. Briefly stated the facts of the case are that the Appellant was engaged in the manufacture of Pharmaceutical Formulations falling under Chapter 30 ....

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....laimed that they have segregated the quantity of inputs meant to be used in the exempted goods at the time of its issuance for manufacture of dutiable as well as exempted goods and later reversed proportionate credit on the said quantity of inputs which had gone into the manufacture of exempted products. 5. I find from the records that reversal of proportionate credit attributable to inputs use....