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2010 (7) TMI 343 - AT - Central ExciseCenvat credit Input used for dutiable and exempted goods separate records not maintained - finding of the Commissioner that the only remedy is under Rule 6(3)(i) of the said Rules and thereby to pay the amount equal to 10% of the value of the exempted goods is not correct Held that: - Sub-rule (3) of Rule 6 clearly gives option to the manufacturer in this regard and once the said option is given, it will be for the manufacturer to make the choice matter remanded for re-consideration
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