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2012 (7) TMI 84 - AT - Central ExciseDismissal of appeal for non-compliance of the pre-deposit ordered - issue regarding reversal of proportionate amount of CENVAT Credit attributable towards inputs which were consumed in the manufacture of exempted goods - Held that:- Issue is covered by the retrospective amendment as well as various decisions, the first appellate authority should have considered the appeal itself and passed an order on merit instead of insisting on pre-deposit. Appeal allowed by way of remand.
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