Demand of 5%/6%/10% on value of exempted clearances unwarranted as proportionate credit reversed

Spac Taopica Products (India) Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)

CESTAT Chennai held that the demand for paying an amount of 5% /10% /6% on the value of exempted clearances unwarranted when the appellant has reversed the proportionate credit of inputs used in manufacture of exempted products.

Facts- The appellants are engaged in manufacture of Tapioca Starch (Native Starch and Modified Starch respectively falling under Chapter 1108 and 3505 of

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