2012 (7) TMI 293

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..... 2006 dated 29.6.20062.   2. Heard both sides and perused the record.   3. On perusal of records, we find that the issue involved in this case is regarding reversal of 10% value of the exempted goods cleared by the appellants, manufactured by using common inputs.   4. It is seen from the records and as correctly pointed out by the Senior Counsel that the respondent has reversed th .....

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..... t the rate of inputs utilized in the manufacture of exempted final products. At this juncture, learned Senior Counsel submits that they are undertaking not to claim any Refund of extra samounts already reversed by them. Accordingly, we find that the impugned order is correct and legal and does not suffer from any infirmity.   5. Appeal filed by the Revenue is rejected.   (Dictated & Pr .....

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