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2011 (1) TMI 987 - AT - Central ExciseWaiver of pre-deposit - Reversal of cenvat credit - not maintaining separate account of inputs / input service which have gone to manufacture of dutiable as well as non-dutiable final products - Held that:- Considering amendment inserted through Section 73 of the Finance Act, 2010 the CENVAT Credit Rules, 2004 appellants are required to reverse only the amount of inputs / input service availed by them which has gone in manufacturing of the exempted goods. It would be in the interest of justice to remand the matters back to the original adjudicating authority to requantify the demand accordingly, and to give the benefit of the amendment made in the Finance Act, 2010 to the appellants, Appeals are allowed by way of remand and the stay applications are disposed of in the above manner.
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