2012 (6) TMI 881

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....rtment : Shri S. Misra,  Addl. Commr. (A.R.) ORDER Per Shri S. K. Gaule : Heard both sides. The appellant filed this appeal against the Order-in-Original No. CCE/Shillong/07/2007 dated 21.9.07, whereby the ld. Commissioner (Appeals) has confirmed duty demand of Rs. 7.41 Crores and equal amount of penalty under Section 11AC of the Central Excise Act, 1944. 2. Briefly stated the fac....

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....at they have reversed proportionate credit availed on inputs and they have complied with the requirement of Rule 6, consequently, the benefit of exemption claimed is as per law. The contention is that on earlier occasion on the similar issue of their own case, the matters have been remanded for examination of Rule 6 of Cenvat Credit Rules, 2004, which were given retrospective effect. 4. The ld.....

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....s cleared on payment of duty as well as at nil rate of duty. Now the above-mentioned Rules are amended restrospectively by the Finance Act, 2010, whereby it has been made provision that in case common inputs are used in the manufacture of exempted goods as well as the goods on which duty has been paid, reversal of credit in respect of inputs used in exempted goods is sufficient. In these circumsta....

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....e manufacturer is to file a certificate issued by the Chartered Accountant in support of their claim regarding reversal of credit on inputs used in the manufacture of exempted goods. The Appellant submitted that they had already applied to the Commissioner of Central Excise in view of the retrospective amending provisions. In these circumstances, the impugned Orders are set aside and the matter is....