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2019 (6) TMI 896 - AT - Central ExciseReversal of CENVAT Credit - condition B of sub rule 3 of Rule 6 of Cenvat Credit Rules, 2004 - credit attributed to the exempted goods - HELD THAT:- The issue has been settled in appellant’s own case in MAIZE PRODUCTS VERSUS CCE [2007 (1) TMI 583 - CESTAT AHMEDABAD] where it was held that We are convinced that the demand is highly disproportionate to the credit availed on the common inputs which could be attributed to goods which have been cleared without payment of duty. Appeal dismissed - decided against Revenue.
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