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2019 (2) TMI 402 - CESTAT HYDERABADCENVAT Credit - Clearance of manufactured products to various organisations of Government of India - benefit of N/N. 10/1997-CE and N/N. 64/1995-CE availed - no separate records maintained for inputs and input services utilized for manufacturing exempted goods - Held that:- For the clearances made to the defence related establishments, respondent is discharging the applicable Central Excise Duty. It is also noticed that the demand is for the period 2004-05 to 2007-08. It remains also undisputed that the respondent had paid off the CENVAT credit with interest, attributable proportionately to the inputs and input services utilized for manufacturing of the exempted goods. Rule 6 (3) (ii) very clearly indicates that a manufacturer needs to reverse only the CENVAT credit attributable to the inputs and input services used in or in relation to the goods which are manufactured and cleared claiming exemption - In the case in hand, there is no dispute, that respondent had reversed the CENVAT credit on the inputs and input services attributable to the exempted goods cleared by them (recorded in impugned order). Appeal dismissed - decided against Revenue.
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