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2016 (12) TMI 384 - AT - Central ExciseDemand - the appellant is located in the state of Himachal Pradesh and availed exemption under Notification 50/2003-CE dated 17.07.2006 - reversal of credit availed - Held that: - As facts of this case has not been disputed and the Ld. AR disputed only the quantum of input service credit reverse. In that circumstance, it would be in the interest of justice and the matter is remanded back to the adjudicating authority to verify the fact that whether the appellant has reversed on proportionate cenvat credit attributable to input service used in manufacturing of final exempted product or not? If the appellant has reversed cenvat credit attributable to input service used in exempted final product, no proceedings shall be warranted against the appellant. If any, discrepancy is found, in that circumstance, the appellant shall reverse the cenvat credit along with interest - appeal disposed off by way of remand.
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