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2011 (8) TMI 56 - HC - Central ExciseReversal of Cenvat credit - Rule 6(3)(b) of the Cenvat Credit Rules - assessee had not opted to maintain separate accounts of manufacture of dutiable and exempted goods and was, therefore, required to pay 10% of the total sale price of the exempted final product as duty - assessee had not availed any Cenvat Credit on Hydrochloric Acid for the manufacture of Gluten. Similarly no benefit of Cenvat Credit had been taken by the assessee on Bleaching Earth (which had produced Spent Earth) and on Activated Carbon (which had produced Spent Carbon) - Cenvat Credit availed on 15.7.2004 was reversed during the same month and further no Cenvat Credit on Hydrochloric acid was availed from 8/2004 to 12/2004 - Appeal is dismissed
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