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2018 (3) TMI 322 - AT - Central ExciseCENVAT credit - rule 6(3) of CENVAT Credit Rules, 2004 - Held that: - the credit of duty had not been taken on inputs/input services used for exempt product and, therefore, they were in full accord with rule 6(1) of CCR, 2004; the prescriptions in rule 6(3) of CCR, 2004 are, therefore, not required to be complied by the appellant. However, as the two lower authorities had not ascertained the veracity of the claim that credit had been reversed, the matter needs to be decided afresh - appeal allowed by way of remand.
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