Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed

Emami Limited Vs C.C.E & S.T.-Valsad (CESTAT Ahmedabad)

CESTAT Ahmedabad held that appellant is not liable to pay an amount equal to 10%/6%/5% of the value of exempted goods as proportionate Cenvat credit on common input service attributed to the exempted final product already reversed.

Facts- The appellant are engaged in the manufacture of dutiable as well as exempted goods. They are availing Cenvat credit in respect

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