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2011 (3) TMI 1134 - CESTAT, DELHIReversal of Cenvat credit - the respondents were having separate account for their inputs but they failed to maintain separate account of input services and they reversed proportionately after availing the cenvat credit of input service after removal of the goods - Held that:- Through the Budget 2010 an amendment has been made under Section 73 of Finance Act, 2010 in Rule 6 of Cenvat Credit Rules, 2004 and on the basis of that amendment, this Tribunal in the case of CCE, Pune-I vs. M/s.Emcure Pharmaceuticals [2010 (1) TMI 333 - CESTAT, MUMBAI] has held that as the assessee has reversed proportionately cenvat credit availed on input service after clearance of their finished exempted goods and amendment in section 73 of the Finance Act, 2010 have given retrospective effect to Rule 6 of Cenvat Credit Rules, 2004 - Decided in favour of assessee.
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