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2008 (2) TMI 107 - CESTAT, CHENNAICredit availed on inputs used in the mfg. of exempted & dutiable final products without maintaining separate accounts of inputs as required u/r 6(2) – revenue alleged that appellants were liable to pay 8% of the sale price of the exempted goods - since input duty credit was reversed (with interest), there can be no demand on the appellants with reference to the exempted final products - this case is covered by Rule 6(1) not by Rule 6(2) hence demand u/r 6(3) cannot be sustained
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