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2008 (2) TMI 156 - AT - Central ExciseCommon inputs – without maintaining separate accounts, proportionate credit was reversed before clearance of the exempted final products – circular 654/45/2002, does not address the question as to the point of time at which common inputs must be segregated for separate accounting - in a conflict between Board’s circular & Tribunals decision, the Tribunal’s decision shall prevail - held that the assessee could not be required to pay 8% of the value of the exempted goods in terms of Rule 57AD
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