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2011 (11) TMI 167 - CESTAT, MUMBAIInput credit taken in respect of the common input services, used in or in relation to the manufacture of exempted as well as dutiable goods – No separate accounts are maintained - Held that:- Rule 6 of the CENVAT Credit Rules 2004, are amended retrospectively and the manufacturer has to file declaration showing the reversal of credit of inputs used in or in relation to the manufacture of exempted goods. In the present case as the applicants filed necessary declaration the impugned order is set aside and the matter is remanded to the jurisdictional Commissioner to decide afresh.
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