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2018 (5) TMI 1048 - CESTAT MUMBAICENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - non-maintenance of separate records - rule 6 (3) of CCR - Held that: - respondent having reversed the entire CENVAT credit attributable to the common inputs and input services, the question of confirmation of an amount under Rule 6(3) does not arise - issue covered by the decision in the case of JOST´S ENGINEERING CO. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III [2013 (8) TMI 463 - CESTAT MUMBAI], where it was held that once the entire CENVAT credit on the common inputs services is reversed the question of confirmation of demand of an amount equivalent to 6% of the value of the goods does not arise - appeal dismissed - decided against Revenue.
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