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2016 (8) TMI 781 - AT - Central ExciseDemand - 10% of value of job work goods - Rule 6(3) of the Cenvat Credit Rules, 2004 - non-maintenance of separate account for dutiable as well as exempted goods - Held that:- it is an admitted fact that the job work goods manufactured by the respondent are dutiable goods. The respondent is manufacturing only and only dutiable goods, therefore, the question of invoking the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 does not arise at all. - Decided against the Revenue
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