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2016 (3) TMI 349 - AT - Central ExciseCENVAT Credit pertaining to duty paid on inputs used for the manufacture of non-notified goods - Compounded Levy Scheme - Held that:- No separate accounts were maintained with regard to the raw material meant for the notified goods and the non-notified goods. Obviously, therefore it is not possible for the appellant to establish as to how much of the impugned CENVAT Credit would pertain to the inputs which were used in or in relation to manufacture of non-notified goods. It is trite to say that the onus to show as to how much of the impugned CENVAT Credit pertained to inputs used in or in relation to the manufacture of non-notified goods and as the appellant is admittedly not in a position to discharge the said onus, the Commissioner rightly disallowed the impugned credit
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