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2011 (5) TMI 771 - CESTAT, MUMBAICENVAT credit - X-Ray machine Parts are fully exempt from duty under exemption Notification No. 6/2003 dated 28.02.2003 - allegation of the department is that during the period of dispute, the appellant had used common inputs in or in relation to the manufacture of the dutiable as well as exempted final products but did not maintain separate accounts of the inputs used in the manufacture of dutiable final products and exempted final products - main plea of the appellant is that they have not taken CENVAT credit in respect of inputs meant for X Ray machine parts and they have maintained separate records in respect of receipt of the same – Held that:- plea was not considered by the Commissioner (Appeals), the Commissioner (Appeals)'s order is a non-speaking order, the same is set aside. The matter is remanded to the original adjudicating authority for denovo adjudication, appeal disposed of
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