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2011 (3) TMI 42 - CESTAT, MUMBAIRule 6 of CENVAT Credit- The appellant had cleared exempted goods by utilising end units on which CENVAT credit was availed, hence liable to pay 8% or 10% as the case may be, as the value of exempted finished goods - As per the retrospective amendment of Rule 6 provides for reversal of CENVAT credit attributable to the inputs which were utilised in the manufacturing of finished products, discharging the interest liability thereof by adducing a certificate of a chartered accountant - The appeal is allowed by way of remand.
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