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2017 (6) TMI 936 - AT - Central ExciseCENVAT credit - Rule 6(3) of CCR - the respondent is not maintaining separate accounts of inputs of Zinc skimming and Zinc Ash and clearing the Zinc Ash without payment of duty as exempted goods - Held that: - verification report is on record which shows that respondent has not taken Cenvat credit on Zinc Ash/ inputs used in Zinc Ash - the respondent is not taken Cenvat credit on inputs used in the manufacture of Zinc Ash. Therefore, the respondent is not required to pay 10% of the value of Zinc Ash cleared by them - appeal dismissed - decided against Revenue.
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