TMI Blog2011 (11) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... to file declaration showing the reversal of credit of inputs used in or in relation to the manufacture of exempted goods. In the present case as the applicants filed necessary declaration the impugned order is set aside and the matter is remanded to the jurisdictional Commissioner to decide afresh. - E/1001/2010-Mum. - - - Dated:- 28-11-2011 - Mr. S.S.Kang, Mr. Sahab Singh, JJ. Appearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods cleared on payment of duty as well as exempted goods. The demand is confirmed on the ground that as no separate account is maintained by the applicant. Therefore the applicants are liable to pay 10% of the price of exempted goods. 4. The contention of applicant is that the provisions of Rule 6 of CENVAT Credit Rules were amended retrospectively by the Finance Act, 2010, read with Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the applicants are not maintaining separate accounts in respect of the input/input services used in or in relation to the manufacture of exempted as well as dutiable goods. Therefore the demand is rightly made. 6. We find that the provisions of Rule 6 of the CENVAT Credit Rules 2004, are amended retrospectively and the manufacturer has to file declaration showing the reversal of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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