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2017 (3) TMI 219 - AT - Central ExciseReversal of CENVAT credit - non-maintenance of separate record for inputs used in dutiable and exempt goods - Held that: - The appellant has reversed the credit taken on inputs used in production of goods cleared under end-use exemption notification. Since rule 6(3) is not applicable to appellant, reversal was the only viable option available to the appellant short of refusing to supply goods to the research institutions - appeal allowed - decided in favor of appellant.
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