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2010 (1) TMI 433 - PUNJAB AND HARYANA HIGH COURTExemption –Inputs used commonly in exempted as well as dutiable products, and separate accounts maintained for their use. Reversal of credit taken on exempted product, after deduction of its availment by department. Held that- mere fact of reversal of credit was sufficient compliance with condition of its non-availment. Denial of exemption set aside.
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