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2012 (11) TMI 820 - CESTAT, AHMEDABADDemand of duty - manufacture of excisable as well as exempted goods - common inputs and are used in both dutiable and exempted goods – Held that:- In the absence of non maintenance of separate accounts in respect of duty and exempted goods as per the provisions of Rule 6 of the Cenvat Credit Rules, 2002 lower authorities have held that the appellant is required to pay an amount equal to 8%/10% of the total value of the exempted goods - appellant was following the procedure even before the retrospective amendment came into picture - demands of an amount equivalent to 8%/10% of the value of the exempted goods is incorrect and unsustainable - order is set aside and the appeal is allowed
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