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2010 (5) TMI 740 - AT - Central ExciseWhether a demand of 10% of the sale value of exempted goods can be made on the ground that Furnace Oil was used as a fuel both for the manufacture of non-dutiable intermediate goods, namely, “Dead Burnt Magnesite” which was partly sold in the market and partly consumed in the manufacture of dutiable final products, namely, ‘refractory bricks’ and ‘ramming mass’? Held that: - the FA, 2010 has retrospectively amended Rule 6 of the CCR, whereby reversal/payment of proportionate credit attributable to inputs used in the manufacture of exempted goods, either before or after the clearance of such goods is an option available to a manufacturer not maintaining separate records for receipt, consumption and use of common inputs, taking credit on common inputs used for manufacture of dutiable and exempted final products - The reversal of credit for the month of Mar. 2008 is, therefore, required to be verified on the basis of the formula provided under Rule 6(3A) - appeal allowed by way of remand.
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