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2011 (1) TMI 724 - CESTAT, BANGALOREReversal of Cenvat credit - Manufacturing of exempted and dutiable goods - Provisions of Rule 6(3) read with Rules 6(3)(A) - the appellants have availed the Cenvat Credit on common inputs - Appellant has canvassed his case stating that they have reversed the Cenvat Credit attributable to the inputs which has gone into exempted goods cleared to defence, in support of such a proposition a chart has been provided by them - Find that some effort has been made by the appellant to identify the inputs used in the final products cleared to the defence by claiming exemption - If such detailed workings of the appellant are correct, then in my view, the provision of Rule 6(3) has been complied with by the assessee/appellant and also the procedure specified in sub-rule (3A) - Also find that the CBEC Circular No.868/6/2008-CX dt. 9/5/2008 also reiterates that if it is possible to calculate the reversal based upon the actual consumption of inputs, then that should be considered as compliance of sub-rule (3A) of Rule 6 - Since both these factual matrixes i.e. circular as well as consumption, have not been considered by lower authorities - Therefore, set aside the impugned order and remand the matter back to the Adjudicating Authority to re-consider the issue - Appeal is allowed by way of remand
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