2013 (8) TMI 345

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..... lty to that extent shall be paid - Decided in favour of Revenue. - Appeal No.E/3516/2005-EX [DB] - - - Dated:- 8-5-2013 - Mr. D. N. Panda and Mr. Rakesh Kumar, JJ. For the Appellant: Shri R. K. Mathur, DR For the Respondent: Shri Hrishikesh, Advocate JUDGEMENT PER: D.N.PANDA Revenue is in appeal against the enjoyment of cenvat credit by the assessee on the common input used .....

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..... was correct to pass the order directing the appellant to reverse the proportionate credit only. Therefore, there is no infirmity in his order. He has also submitted that Rs.35,761/- was refundable to the appellant as against deposit of Rs.1,13,637/-, which may be upheld. 5. We have perused the orders of both the authority below. 6. It is admitted fact that common input was used for manufacture .....

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