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2018 (7) TMI 87 - AT - Central ExciseCENVAT Credit - common inputs / input services for manufacture of dutiable products (sugar and molasses) as well as exempted goods (extra neutral alcohol / rectified spirit) - non-maintenance of separate records u/r 6(2) of CCR 2004 - whether the assessee is liable to pay an amount equal to 10% or 5% of the value of excise clearance as applicable in terms of Rule 6(3)(i) of Cenvat Credit Rules, 2004 for not having filed declaration exercising option under Rule 6 (3A) ibid? - Held that:- The said issue has been considered by the Tribunal in the case of Cranes & Structural Engineers Vs Commr. Of C.Ex., Bangalore [2016 (8) TMI 387 - CESTAT BANGALORE], wherein the Tribunal held that the condition in Rule 6(3A) to intimate the Department is only a procedural one and that such procedural lapse is condonable and denial of substantive right on such procedural failure is unjustified - demand cannot sustain - appeal allowed - decided in favor of appellant.
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