2021 (8) TMI 174

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.... the Appellant Shri Rakesh Bhaskar, Superintendent (AR) for the Respondent ORDER The issue involved is that whether the appellant is required to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004. 2. Shri Amal Dave, learned Counsel appearing on behalf of the appellant, at the outset submits that the appellant have been paying proportionate Cenvat cred....

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....30.07.2015. (c) M/s. P&B Pharmaceuticals Limited CESTAT Ahmedabad order No. A/11094/2016 dated 06.10.2016. (d) Star Agriwarehousing & Collateral Management vs. CCE & ST, Jaipur - 2021 (44) GSTL 271 (Tri. Del.) (e) Omkar Textile Mills Pvt. Limited vs. CCE, Ahd-I - 2014 (311) ELT 587 (Tri. Ahmd.) (f) Nizam Sugar Factory vs. Collector of C. Ex AP - 2006 (197) ELT 4....

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....reciating the submissions made by both the sides, we find that the law on the disputed issue is clear by the various decisions referred supra. As regards the fact of reversal of modvat credit, we find from the impugned order in original passed by the Additional Commissioner that the factum of reversal of credit amount relatable to the inputs used in the manufacture of exempted final product stands....