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2015 (1) TMI 635 - AT - Central ExciseCENVAT Credit - Non maintenance of separate accounts for common input services used for dutiable and exempted final products - benefit of Rule 6 (5) of the Cenvat Credit Rules, 2004 - Reversal of credit pertaining to the exempted goods under Rule 6(3) (b) - Held that:- The appellants by their letter dated 21.04.2006, informed that they have reversed the input credit attributable to the exempted goods and paid according to their calculations, which was recorded in the show cause notice. The Adjudicating authority conducted verification of reversal of credit through the jurisdictional Assistant Commissioner. By letter dated 20.01.2011, the Assistant Commissioner informed that the input service credit attributable to the exempted goods cleared during the relevant period would be ₹ 16,64,309/- instead of ₹ 2,85,985/-. After accepting the claim of the appellants under Rule 6(5) of the said Rules, the Adjudicating authority reduced the amount to ₹ 4,33,778/-. We find that the verification report of the Assistant Commissioner was not disclosed to the appellants. The amount of ₹ 4,33,778/- as observed by the Adjudicating authority was also not informed to the assessees for compliance of the retrospective amendment under Section 73 of the Finance Act, 2010. In our considered view, the appellants should be given an opportunity to defend the report dated 20.11.2011, for determination of the amount of reversal of credit under retrospective amendment under Section 73 of the Finance Act, in the interest of justice. - Matter remanded back - Decided in favour of assesse.
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