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2007 (5) TMI 629 - AT - Central ExciseCENVAT credit - demand of 10% of the value of 314160.229 MTs of exempted goods - non-maintenance of separate records for dutiable and exempt goods - Held that: - Even though the appellants have not maintained separate accounts, they have reversed the credit taken and attributable to the goods cleared free of duty before the removal of the goods from the factory - the condition of non- availment of input credit in respect of Notification 30/2004 is satisfied - appeal allowed - decided in favor of appellant.
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