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2017 (5) TMI 1138 - AT - Central ExciseCENVAT credit - common input services used in dutiable as well as exempted products - Revenue took the view that in terms of the provisions of Rule 6(2), of the CCR, 2004, the appellant was required to pay an amount equal to 10% of the value of the exempted goods sold by them - Held that: - since in the present case, the exempted final product has emerged as an unavoidable waste or by-product, compliance of provisions of rule 6(2) is impossible - appeal dismissed - decided against Revenue.
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