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2011 (1) TMI 87 - AT - Central ExciseCenvat credit - respondents are required to pay amount in terms of Rule 6 (3) (b) of Cenvat Credit Rules as they have not maintained separate accounts in respect of common inputs which has been used for exempted products - prayer is for setting the aside the order of the Commissioner (Appeals) - grounds of appeal is that the decision of the Hon ble High Court of Bombay in the case of Rallies India Ltd. which has been relied upon by the Commissioner (Appeals) was proposed to be appealed against - Commissioner (Appeals) has allowed the appeal also following the decision of the Tribunal in the case of respondent s own case in an identical matter - appeal against the order of the Commissioner (Appeals) which upheld the order of the original authority which was in favour of the party, rejected
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