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2017 (2) TMI 534 - AT - Central ExciseCenvat Credit - Rule 6(2) of Cenvat Credit Rules, 2004 - Separate account for dutiable and exempted goods - Held that: - In the present appeal for the said inputs there was no need for maintenance of separate accounts and it is undisputed that the respondent has availed Cenvat Credit only on such quantity of inputs which were used for manufacture of dutiable final products - Further as held by Division Bench of this Tribunal in the case of Steel Authority India Ltd. [2013 (3) TMI 115 - CESTAT NEW DELHI], there was no time limit during the relevant period for availment of Cenvat Credit after the receipt of inputs into the factory - Decided in favor of the assessee.
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