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2008 (3) TMI 550 - AT - Central ExciseReversal of Cenvat/Modvat credit - Held that: - The requirement of having to reverse credit taken on any inputs when separate accounts are not maintained ceases once the assessee reverses the entire credit availed - the requirement to pay a percentage of the sale price of the exempted goods in terms of Rule 57CC - appeal allowed - decided in favor of appellant.
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