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2017 (8) TMI 896 - CESTAT ALLAHABADCENVAT credit - furnace oil (fuel) used in manufacture of both dutiable and non-dutiable goods - Rule 6(3) of CCR - non-maintenance of seperate set of accounts - Held that: - the issue is no longer res Integra and it is squarely covered in their favour in their own case M/s Sharda Forging And Stamping Pvt Ltd Versus Commissioner of Central Excise, Ghaziabad [2015 (10) TMI 1654 - CESTAT NEW DELHI], where it was held that if the assessee reversed proportionate Cenvat credit attributable to final exempted product, in this case the assessee has complied with Rule 6(3) of the Rules, is not required to pay duty equal to 10% of sale price of the exempted final products - appeal dismissed - decided against Revenue.
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