9911796707
TMI Blog2011 (6) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. 2. The Revenue is in appeal against the order-in-appeal No. AGS(241)39/09 dated 23/11/2009 whereby the Commissioner (Appeals) upheld the lower adjudicating authority's order. 3. Briefly stated facts of the case are that the respondent is engaged in the manufacture of excisable goods viz., aerated waters with and without flavors falling under Chapter heading No.2202.21 and 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent failed to reverse the 8% of the total price of the exempted final products as per provisions of Rule 6 (3) (b) of the Cenvat Credit Rules, 2002 and it should be ordered accordingly. 6. The contention of the respondent is that they have reversed the total Cenvat credit availed on inputs which were used for both the final products dutiable as well as exempted products. The con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit availed on inputs which were used for both the final products dutiable as well as exempted products and the total period is covered under the amended law is also not in dispute. 8. In view of the above, I do not find any reason to interfere with the concurrent findings of the lower authorities. The Commissioner (Appeals) order is upheld and the Revenue's appeal is dismissed. (Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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