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2017 (10) TMI 9 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - non-maintenance of separate records - Rule 6 of the Credit Rules - Held that: - in assessee’s own case for the earlier period, the issue has came up before the Tribunal in Grasim Industries Ltd. Vs. CCE, Indore [2006 (9) TMI 467 - CESTAT, MUMBAI], where it was held that There is no sale of steam in transfer of steam between two divisions. Therefore, there is no sale price of steam available in such cases. Consequently, the question of reversing 8% of the sale price of steam cannot apply - appeal dismissed - decided against Revenue.
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