Appellant challenges revenue's demand to pay 10% on exempted goods u/r 6(3)(b); claims proper CENVAT credit use. (3)(b.

Reversal of CENVAT Credit - The appellant has been availing CENVAT credit only on the proportionate amount of inputs which are gone into manufacture of either dutiable goods or in the manufacture of exempted goods which are exported. Therefore, there is no availment of common input credit. - Further, here goods are exported, direction by revenue to the petitioner to pay 10% of sale price of exempted goods u/r 6(3)(b) is not justified - AT .....

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