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2016 (7) TMI 1112 - AT - Central ExciseCenvat Credit - assessee was reversing/paying an amount equal to 10% of the value of the exempted goods as provided under Rule 6 (3) (b) of CENVAT Credit Rules. Department was of the view that appellant was using HR plates exclusively for manufacture of exempted goods and therefore contravened Rule 6 (1) of CCR, 2004 by availing credit on HR plates which were used for making exempted goods only. Held that:- The Tribunal held that law provides choice for pay amount as per Rule 6(3) (b) when assessee not able to maintain separate account. - Demand is not sustainable - The same is set aside. The appeal is allowed with consequential reliefs, if any.
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