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2020 (1) TMI 4 - AT - Central ExciseCENVAT Credit - common input services used for taxable as well as exempt goods - appellant’s contention is that they have not availed the CENVAT Credit on the entire amount of common input services but have availed CENVAT Credit only proportionate to the value of the excisable goods cleared and taxable services rendered - whether in terms of Rule 6 of CCR 2004 as applicable during the relevant period, the appellant could take proportionate amount of CENVAT Credit on the common input services, utilising relative turnover of the dutiable goods and taxable services to the total turnover and whether it can be considered as compliance in terms of Rule 6(2) of CCR 2004? HELD THAT:- This issue was earlier discussed by this Bench with respect to the same appellant in the case of SHAKTI HORMANN PVT. LTD. VERSUS CCT, CE&ST, MEDCHAL GST [2018 (12) TMI 426 - CESTAT HYDERABAD] and it came to the conclusion that the appellant is covered by Rule 6(2) of CCR 2004 and therefore need not reverse any amount under Rule 6(3A). Appeal allowed - decided in favor of appellant.
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