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2017 (10) TMI 697 - CESTAT CHENNAICENVAT credit - manufacture of dutiable and exempt goods - non-maintenance of separate set of books - Held that: - the Hon’ble High Court in the case of COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II Versus ICMC CORPORATION LTD. [2014 (1) TMI 1646 - MADRAS HIGH COURT] has held that the reversal of credit on common inputs used for manufacturing exempted goods would be sufficient compliance of the provisions envisaged in Rule 6(3) of CCR, 2004 - demand unsustainable - appeal allowed - decided in favor of appellant.
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