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2012 (6) TMI 23 - CESTAT, MUMBAICenvat credit – Held that:- As Section 73 of the Finance Act, 2010, it has been clarified that, if the assessee is manufacturing both dutiable as well as exempted final products and is not maintaining separate account but at the time of clearance of exempted final products, if the assessee reverse the credit taken on inputs which has gone into the manufacture of the exempted final products, in that case the assessee is not required to reverse 8% or 10% of the amount of the exempted products cleared as per Rule 6(3) of CENVAT Credit Rules, 2004. In this case the contention of the appellant is that they have already reversed the input credit along with interest at the time of clearance of their exempted final products, subsequent to the amendment, the adjudicating authority has passed an order dated 13/12/2010 by giving the benefit of Section 73 of the Finance Act, 2010. Therefore, the Commissioner (Appeals) order has become infructuous. Therefore, the appeal is allowed
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