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2011 (1) TMI 708 - AT - Service TaxCenvat credit - Input services used in the manufacture of dutiable and exempted final products - did not maintain separate accounts as envisaged in Rule 6 (2) of the Cenvat Credit Rules, 2002 - the assessee had already discharged the liability in terms of the Rule 6 provisions enacted in the Finance Act, 2010 within six months of 8.5.2010 when the President accorded assent to the Finance Act, 2010 - It is submitted that the application filed by the assessee for discharging their liability in terms of the above provisions stands rejected by the jurisdictional Commissioner owing to the pendency of the instant appeal before the Tribunal - In the circumstances, we remand the dispute to the Commissioner to re-determine the liability of the assessee in accordance with law.
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