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TMI Blog2012 (8) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Original No. 03/Demand/ Daman/2006, dt.31.07.2006. 2. The relevant facts that arise for consideration are that during the period 01.01.2005 to 31.10.2005, the appellant herein manufactured and cleared the excisable as well as exempted goods from their factory premises, availing the benefit of Notification No.6/2002-C.E., dt.1.3.2002. The appellants, however, availed the CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of CENVAT Credit attributable to the inputs which are used in the manufacture of exempted products. She produces a copy of the said order which is reported at 2010 (250) ELT 425 (Tri-Ahmd). It is also her contention that the said action of the appellant stand indicated by the retrospective amendment of the provisions of Rule 6 of CENVAT Credit Rules, 2004. 4. Ld.D.R. reiterates t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which are utilized for manufacture of exempted goods, we find that the appellant s case is squarely covered by the final order passed by this Bench and also by the retrospective amendment. 6. Accordingly, we find that the impugned order is not sustainable to the extent it is challenged before us. We set aside the same and allow the appeal. (Dictated & Pronounced in Court) < ..... X X X X Extracts X X X X X X X X Extracts X X X X
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