2019 (6) TMI 678

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....d Representative for the Respondent. ORDER This appeal is filed against Order-in-Original No. 15/2009-CE-HYD-III dated 18.09.2009. Learned counsel for the appellant submits that this is a show-cause notice for a subsequent period and for the earlier period this Bench in Appeal No E/996/2009 vide Final order No. A/30032/2009 dated 01.01.2019 has already passed an order in their favour. After hear....

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....e and exempted goods was availed, reversal of credit attributable to the inputs used in the manufacture of exempted goods is sufficient. In other words they did not have to reverse 10% of the value of the exempted goods. Relying on this amendment, a decision was already taken in favour of the appellant in the Final Order A/30032/2009 dated 01.01.2019. We find no reason to deviate from the earlier ....