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2007 (10) TMI 200 - CESTAT BANGALORE
Use of inputs in dutiable & exempted goods - credit had been reversed related to exempted goods with interest - hence, the question of directing the assessee to pay 8% or 10% of the value of the exempted goods which runs to an exorbitant 340% is not justified and proper - plea of the appellants for availing the benefit as they have reversed the credit is required to be accepted in terms of the judgments cited by them - all these four appeals are allowed with consequential relief