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2007 (9) TMI 240 - CESTAT, CHENNAIUse of common inputs plastic crates and Furnace Oil in the manufacture of dutiable aerated waters and exempted fruit pulp based drink ‘Slice’ - it was not possible for the appellant to ascertain the quantum of input relatable to clearance of exempted Slice – appellant reversed the entire credit availed – held that reversal of ascertained credit on inputs used in exempted products before their clearance amounted to non-availment of credit – demand under Rule 6(3) not sustainable
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