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2017 (3) TMI 240 - AT - Central ExciseCENVAT credit - Rules 6(3) of the Cenvat Credit Rules, 2004 - the appellant was not maintained separate account of input/input services - demand of 10% of the value of exempted final products - Held that: - As it is clear that the appellant has already reversed the Cenvat Credit attributable to final exempted goods therefore, we hold that the appellant is not required to pay 10% of the value of the exempted goods. Interest - Held that: - since the appellant have reversed the Cenvat credit without utilization, the demand of interest is also not sustainable. Appeal allowed - decided in favor of appellant.
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