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2017 (2) TMI 837 - AT - Central ExciseCENVAT credit - failure to reverse the credit before switching over to the exemption N/N. 30/2004-C.E. dated 29.7.2004 from 1.7.2007 - appellant's claim that the amendment to Rule 11(3) which was brought into effect from 01.3.2007, by virtue of N/N. 10/2011-Central Excise(NT) dated 1.3.2007, being prospective and not retrospective in operation, the credit need not be reversed - Held that: - matter is remanded to the adjudicating authority to ascertain the fact whether the appellant had utilized the inputs procured before or after 01.3.2007 in the manufacture of goods and decide the issue afresh - appeal allowed by way of remand.
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