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2017 (3) TMI 1441 - CESTAT CHANDIGARHCENVAT credit - manufacture of dutiable as well as exempted goods - Aerated Water and Beverages Syrup i.e. Maaza - non-maintenance of separate set of books - Rule 6(3)(b) of the CCR, 2004 - Held that: - the demand of an amount equivalent to 10% of exempted final product is not justified on the sole ground that separate accounts were not maintained - demand set aside - appeal dismissed - decided against Revenue.
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