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2016 (6) TMI 1260
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....the Appellant. Shri B.L. Narasimhan, Advocate, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), the Revenue has filed the present appeal. 2. After hearing both sides we find that the respondents were engaged in the manufacture of exempted as also dutiable final product. They were availing Cenvat ....
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.... of Rule 6(3)(b) is ruled out. Accordingly, he set aside the impugned order of the lower authorities and allowed the appeal. 5. Hence, the present appeal by the Revenue. 6. We find that Revenue is not disputing the fact of reversal of proportionate credit. However, the only grievance of the Revenue is that such reversal has taken place subsequent to the clearance of goods. 7.&em....