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2020 (1) TMI 95 - CESTAT ALLAHABADCENVAT credit - common input services were utilized for trading and manufacturing - reversal of proportionate credit in relation to input services utilized for trading - Sub-rule (3) of Rule 6 of Cenvat Credit Rules - period from April, 2015 to September, 2015 - HELD THAT:- This Tribunal in M/S AGRIMAS CHEMICALS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NOIDA-II [2019 (8) TMI 1253 - CESTAT ALLAHABAD] held that demand against the appellant was not sustainable the period from April, 2011 to March, 2015. Appeal allowed - decided in favor of appellant.
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