2010 (5) TMI 734

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..... rer to reverse the credit in respect of the inputs used in the manufacture of exempted goods and the procedure is also prescribed in the amending section - The manufacturer who opts to pay the amount in accordance with the provisions, has to file an application to the Commissioner of Central Excise with the documentary evidence coupled with a certificate of a Chartered Accountant or a Cost Account .....

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..... putes which are used in the manufacture of exempted goods as well as duty paid goods. The demand is confirmed as per Rule 6(3) (b) of Cenvat Credit Rules. The appellants are liable to pay 10% of the price on exempted goods as the appellants are not maintaining separate record regarding the inputs used in manufacture of exempted goods. 3. I find that now the Rule 6 of Cenvat Credit Rules is amend .....

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..... and pass an appropriate order. 4. In view of the above retrospective amendment, the matter requires reconsideration by the adjudicating authority. The impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh after affording opportunity of hearing to the appellant. The appeal is disposed off by way of Remand. (Dictated and pronounced in the open cour .....

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