TMI Blog2018 (3) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of exempted goods. To render the process of adjudication to be complete, it is necessary that the books of accounts of the appellant be verified to ascertain the availment of CENVAT credit on inputs used in common for exempted and dutiable goods - appeal allowed by way of remand. - APPEAL NO: E/86345 And 86525/2017 - A/92241-92242/2017 - Dated:- 3-11-2017 - Godavari Drugs L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. 2. According to Learned Counsel for appellant the assessee had not taken any credit of the inputs used in common for the manufacture of both exempted and dutiable and exempted goods. It is their contention that they had informed the jurisdictional Central Excise authorities, as well as the lower authorities during the adjudication and the appellate proceedings, that proportionate s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary that the books of accounts of the appellant be verified to ascertain the availment of CENVAT credit on inputs used in common for exempted and dutiable goods. It is also necessary to ascertain the claim of reversal of proportionate amount of CENVAT credit. 5. To enable this ascertainment to be complete the impugned orders are set aside and the matter remanded back to the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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