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2008 (6) TMI 515 - CESTAT, BANGALORE
Cenvat/Modvat Credit - crates - Held that: - there was no need to maintain separate account of inputs which find repeated use in the manufacture of final products, once their consumption is accounted initially. Rule 6 of Cenvat Credit Rules, 2004 contemplates maintenance of accounts only for virgin inputs yet to enter the manufacturing stream - SCN is time barred.