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2018 (1) TMI 1595 - CESTAT, PRINCIPAL BENCH, NEW DELHICENVAT Credit - common input services used in the manufacture of taxable as well as exempt goods - non-maintenance of separate records - Rule 6(3) of the Cenvat Credit Rules - HELD THAT:- The adjudicating authority has clearly recorded that the total Cenvat Credit in respect of common input services taken by them was not reversed and only an amount of ₹ 80,006/- was reversed by them. During the course of arguments, the learned counsel submits that the entire amount was reversed, but the adjudicating authority has not taken any cognizance. The matter is remanded to the original authority to decide the issue afresh, but by providing a reasonable opportunity to the assessee-Appellants to present their case with liberty to file additional documents, if any, as per law - appeal allowed by way of remand.
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