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2017 (12) TMI 826 - AT - Central ExciseCENVAT credit - demand of 10% / 5% of the value of exempted final products - Rule 6(3)(b) of the CENVAT Credit Rules, 2004 - Held that: - as per Rule 6(2) of CENVAT Credit Rules, 2004, separate accounts is required to be maintained only in respect of inputs used in the manufacture of exempted final products and not in respect of input services used in the manufacture of exempted final products - Section 73 was amended whereby Rule 6 of the CENVAT Credit Rules was amended and provides that the assessee is entitled to the benefit of amended provision of Section 73 of the Finance Act, 2010 even if the appellant has not filed any application. The appellant is required to reverse proportionate cenvat credit in respect of input services used in the manufacture of exempted final products and for this purpose, I remand the case back to the original authority to verify whether the appellant has reversed the proportionate cenvat credit of input services attributable to exempted final products - appeal allowed by way of remand.
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