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2011 (1) TMI 1015 - AT - Central ExciseDuty demand, interest and penalty of equal amount - the appellant was engaged in the manufacture of dutiable as well as exempted products out of common inputs and was availing CENVAT credit for the entire inputs used in the manufacture of both the products without following the procedure as laid down under Rule 6(2) of CENVAT Credit Rules, 2004 as appellant did not pay an amount equal to 10% of the total price excluding sales tax and other taxes paid on such goods as prescribed under Rule 6(3)(b) - Held that:- Provisions of Rule 6 of CENVAT Credit Rules has been amended and retrospective effect has been given to the amendment. This amendment was not before the adjudicating authority. Therefore, the case is remanded to the adjudicating authority to decide the issue afresh, after considering the amendment carried out to Rule 6 of CENVAT Credit Rules, 2004, appeal is disposed of by way of remand.
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