Demand of 10%/5% on exempted goods unsustainable as proportionate reversal already made

Thermotech Systems Ltd Vs C.C.E (CESTAT Ahmedabad)

CESTAT Ahmedabad held that reversal of proportionate credit towards exempted goods along with interest already made, the demand of 10% /6%/5% of the value of exempted goods shall not be sustainable

Facts- The revenue as well as the assessee has mainly contested that whether the assessee is liable to pay 10%/5% of the value of the exempted goods. When the common input/ input services were used for both categories of goods

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