TMI Blog2017 (12) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,030/- pertains to clearance of 100% made up articles i.e. exempted goods, therefore, credit availed on inputs attributable to exempted product only to be reversed, no finding has been recorded by the Ld. Commissioner in the impugned order - the matter is remanded to the Adjudicating Authority to ascertain the quantum of credit required to be reversed - appeal allowed by way of remand. - E/11822 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both dutiable and exempted products involving a total credit of 35,82,694/- demand was issued for recovery of the same with interest and proposal for penalty. On adjudication, the demand was confirmed. Hence, the present appeal. 2. It is the contention of the Ld. Advocate Sh. S.J. Vyas that out of the total demand of ₹ 35,82,694/-, the inputs credit of ₹ 30,38,664/- pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AR for the Revenue has no objection. 4. I find that during the course of adjudication, even though specifically the appellant had submitted that out of the total credit of ₹ 35,82,694/- the amount of ₹ 30,38,664/- pertains to clearance of dutiable goods and only ₹ 5,54,030/- pertains to clearance of 100% made up articles i.e. exempted goods, therefore, credit availed on input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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