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2018 (8) TMI 1662 - CESTAT CHENNAICENVAT credit - common input credit availed for use in manufacture of exempted product - appellant reversed the proportionate credit attributable to the exempted products - The only allegation on which the demand has been confirmed is that the appellant has not filed the declaration as contemplated under Rule 6(3) of CCR, 2004 - Held that:- In various decisions, the Tribunal has held that the said requirement to file a declaration intimating the option excised by the appellant is only a procedural one - demand unjustified - appeal allowed - decided in favor of appellant.
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