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2017 (2) TMI 769 - AT - Central ExciseReversal of CENVAT credit - Rule 6(3)(b) of the CCR, 2002 - appellants maintained separate accounts in regard to common inputs used for manufacture of exempted and dutiable products, no such separate accounts was maintained in respect of input services - Held that: - the period involved is prior to 01/04/2008 wherein the amendment was brought forth by Finance Act, 2010 by giving an option to the assessee to reverse the credit attributable to the inputs/input services used in the manufacture of exempted goods within a period of 6 months from the date of which the said Finance Bill receives the assent of the President. The appellant has not filed an application for opting to reverse the credit. However, even prior to this amendment, the appellant has reversed the credit - the Department has force upon the assessee to pay 10% of the value of clearances even though the assessee has reversed the credit attributable to the input services used for manufacture of exempted goods. Demand unsustainable - appeal allowed - decided in favor of appellant.
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