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2018 (6) TMI 1295 - AT - Central ExciseCENVAT credit - common input services which are used for trading activities - Rule 6 (3) (1) of CENVAT Credit Rules, 2004 - Held that:- It is well settled that when an assessee manufactures both dutiable and exempted goods and the credit taken on inputs used in the manufacture of exempted goods and is reversed with interest, then the question of payment of amount of 8%/6%/7% of the value as per Rule 6(3)(i) of the CENVAT Credit Rules does not arise in law. The appellants have not even taken the CENVAT credit on that portion of input services which were attributable to trading/exempted category and the same is evident from the intimation letter dated 27.08.2014 and the calculation sheets attached thereto - the question of paying amount as per Rule 6(3)(i) does not arise in law and the impugned order is not sustainable in law. Appeal allowed - decided in favor of appellant.
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