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2003 (3) TMI 160 - AT - Central ExciseExtract: .......inputs. Sub-rule (2) nowhere mentions that on day-to-day basis the manufacturer is required to manufacture both the dutiable and exempted goods. In view of these facts provisions of sub-rule (2) of Rule 57AD were attracted in the present matter. Accordingly the Cenvat credit is not disallowable to the appellants. All the appeals are, thus, allowed.
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