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2018 (9) TMI 245 - AT - Central ExciseCENVAT Credit - reversal of credit on inputs which went into generation of exempted products - SCN alleges that they have not reversed the input service credit which has gone into production of several exempted products - Rule 6(3)(i) of CENVAT Credit Rules, 2004 - Held that:- Of these products, bagasse have already been held to be just waste and not an exempted product requiring reversal of CENVAT credit - There are also other products with respect to which the appellant claims that they have already reversed the CENVAT credit such as on electricity - There are products such as organic manure which the appellant claims to have cleared on payment of duty. Therefore, the proper course of action is to remand the matter back to the original authority to examine the claims of the appellant in respect to each product and re-determine the amount of duty, if any, to be recovered from them after following principles of natural justice - appeal allowed by way of remand.
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