2018 (5) TMI 2188

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..... A.R.) for the Revenue Per Mrs.Archana Wadhwa : After condoning the delay of 9(nine) days in presenting the present appeal, I proceed to decide the appeal itself with the consent of both sides. 2. After hearing I find that the main dispute relates to the Cenvat Credit availed by the assessee and utilized in the manufacture of dutiable as well as exempted final products. The Revenue has raised .....

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..... not stand considered in detail by the lower authorities. Further even after the appellant has reversed the proportionate credit after the clearance of the exempted goods, it has to be held as if no credit was ever availed by them. In such a scenario I deem it fit to set aside the impugned orders and remand the matters to original adjudicating authority for fresh consideration. Inasmuch as the matt .....

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