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2007 (10) TMI 242 - AT - Central ExciseCommon inputs used in the manufacture of dutiable & exempted final products - appellant kept invoices relating to purchase of goods for the two streams but did not maintain separate accounts as required under erstwhile Rule 57AD of CER/Rule 6(3) of CCR - have to pay an amount equal to the 8% of the price of the exempted final products in terms of Rule 57AD (2)(b) and 57I of the C E R and, from 26.02.01 in terms of Rule 6(3)(b) of CCR – demand is sustained but penalty is reduced
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