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2017 (11) TMI 437 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - non-maintenance of separate records - Held that: - the appellant has reversed the amount before issuance of SCN - in considering the explanation of the electricity used for sale to the Karnataka State Grid the unit produced was considered whereas it should be the value of sale and not the unit in question which should have been considered - the entire issue hinges on an error made on calculation and therefore appears to be a computation mistake which needs to be re-computed. This case needs to be remanded back to the original authority which will determine the amount which is required to be reversed - appeal allowed by way of remand.
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