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2008 (12) TMI 124 - CESTAT NEW DELHINon-maintenance of separate accounts - Denial of credit of duty on the inputs which go into manufacture of dutiable as well as the exempted medicines and also on the inputs which are exclusively used in the manufacture of exempted medicine - Since the goods, in question, are exempted goods and have been exported, the provisions of sub-rule 5 become applicable and therefore, neither sub-rule 1 would be applicable nor sub-rule 2 & 3 of Rule 6, would be applicable – credit allowed - assessee’s appeal is allowed
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