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2013 (8) TMI 345 - AT - Central ExciseCenvat Credit - Common input - Held that:- common input was used for manufacture of dutiable and exempted goods - if proportionate credit is reversed, assessee shall not be directed to deposit a percentage of sale prices - appellant had enjoyed credit for one year at the cost of Exchequer. Therefore, penalty to that extent shall be paid - Decided in favour of Revenue.
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