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2013 (3) TMI 527 - CESTAT BANGALORECenvat credit on common input services used in the manufacture of dutiable and exempted goods without maintaining separate accounts/inventory - Held that:- Superintendent (AR) who has fairly acknowledged the change of law which granted the benefit to eligible persons with retrospective effect subject to compliance with the relevant procedural requirements. Thus after giving careful consideration to the submissions it is a fit case for requesting the Commissioner to consider the appellant’s applications dated 9-7-2010 on merits, taking into account sub-rule (7) of Rule 6 of the CENVAT Credit Rules, 2004 read with Section 73 of the Finance Act, 2010 giving the appellant a reasonable opportunity of being heard.
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