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2011 (7) TMI 629 - CESTAT, DELHIDemand of Duty on non reversal of input credit taken on inputs which have gone into manufacturing of final exempted product - Held that:- Appellants are required to reverse the inputs credit availed by them on inputs which have gone into manufacturing final exempted products at the time of its clearance. However, since demand for reversal of input credit is only limited to Rs.70,709/- and whereas the demand made in the SCN is Rs.2,89,623/-. Therefore, matter is sent back to the adjudicating authority for examination and re-quantification of the demand. Appeal is disposed of by way of remand.
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