2015 (9) TMI 1320

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..... the exempted final product and informed the Department by letter dated 16.01.2012. They have given the calculation sheet as per Rule 6(3A) of the said Rules. The Adjudicating Authority had not examined this letter in proper manner. In our considered view, the Adjudicating Authority is required to examine the reversal of credit alongwith interest as per provision under Rule 6(3A) of the said Rules. .....

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..... roduct of ₹ 13,58,85.00 alongwith interest of ₹ 4,28,305 on 16.01.2012. By letter dated 10.01.2012, they have informed the Superintendent of Central Excise Audit with the calculation sheet as per Rule 6(3A) of the Cenvat Credit Rules, 2004. A Show Cause Notice dated 02.05.2012 was issued proposing the reversal of the amount 8%/10% of the value of the exempted goods in terms of Rule 6(3 .....

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..... in the case of Commissioner of Central Excise, Thane -I vs. Nicholas Piramal (India) Ltd. 2009 (244) E.L.T. 321 (Bom.). 3. On perusal of the impugned order, we find that the appellant reversed the proportionate credit used in the manufacture of the exempted final product and informed the Department by letter dated 16.01.2012. They have given the calculation sheet as per Rule 6(3A) of the said R .....

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