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2018 (3) TMI 5 - CESTAT MUMBAICENVAT credit - common inputs used in the manufacture of their dutiable final products as well as exempted final products - non-maintenance of separate records - Rule 6(3)(b) of CCR 2002 - Held that: - appellant assessee have cleared under chapter X procedure or on the basis of CT-2 certificates - following the decision in the case of CCE Vs. SRF Ltd [2003 (11) TMI 5 - CESTAT NEW DELHI], where it was held that the clearance under Chapter X or under bond is not the same thing as clearance of goods wholly exempt or goods chargeable to nil rate of duty. Therefore, the provisions of the Rule 57 C are not applicable - appeal allowed - decided in favor of appellant.
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