2012 (3) TMI 354

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..... factory premises - Held that:- Appellant had availed the cenvat credit on common inputs and have used them for manufacturing the dutiable goods as well as exempted goods and that the appellant had been reversing the cenvat credit attributable to the inputs which are consumed in the exempted products. The reversal of cenvat credit is not being disputed, accordingly, the issue is now squarely cover .....

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..... . The issue involved in this case is whether the appellant company is correct in reversing the cenvat credit availed on the common inputs which are used in the exempted goods and no further action is required of directing them to pay 8% or 10% of the value of the exempted goods which are cleared from the factory premises. 3. Ld. Counsel submits that the retrospective amendment carried out by the .....

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..... t attributable to the inputs which are consumed in the exempted products. The reversal of cenvat credit is not being disputed, accordingly, the issue is now squarely covered by the retrospective amendment carried out by the Finance Act, 2010. As correctly pleaded by the Ld. Counsel, the judgment of the Tribunal in the case of Unimed Technologies Ltd. (supra) would squarely cover the issue in favou .....

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