TMI Blog2012 (6) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. The appellant filed this appeal against the Order-in-Original No. CCE/Shillong/07/2007 dated 21.9.07, whereby the ld. Commissioner (Appeals) has confirmed duty demand of ₹ 7.41 Crores and equal amount of penalty under Section 11AC of the Central Excise Act, 1944. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of petroleum pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the requirement of Rule 6, consequently, the benefit of exemption claimed is as per law. The contention is that on earlier occasion on the similar issue of their own case, the matters have been remanded for examination of Rule 6 of Cenvat Credit Rules, 2004, which were given retrospective effect. 4. The ld. A.R. appearing for the Department reiterated the findings of the ld. Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended restrospectively by the Finance Act, 2010, whereby it has been made provision that in case common inputs are used in the manufacture of exempted goods as well as the goods on which duty has been paid, reversal of credit in respect of inputs used in exempted goods is sufficient. In these circumstances, we waive predeposit of the duties and penalties in all these Applications and all the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim regarding reversal of credit on inputs used in the manufacture of exempted goods. The Appellant submitted that they had already applied to the Commissioner of Central Excise in view of the retrospective amending provisions. In these circumstances, the impugned Orders are set aside and the matter is remanded to concerned Commissioners of Central Excise to decide the issue of reversal in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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