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2007 (10) TMI 185 - AT - Central ExciseNot maintained separate account in respect of the inputs used in their dutiable products and exempted products - appellant had reversed the entire credit along with interest attributable to the exempted products – held that appellants had not taken any credit at all in view of the reversal - Rule 6 would not be applicable - appellant is not required to pay 8% or 10% of the sale value of the ex empted products – appeal allowed
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