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2017 (11) TMI 338 - AT - Central ExciseCENVAT credit - input services used for both manufacturing as well as trading activities - case of appellant is that it is the option of the appellant to avail the benefit of any of the option prescribed under Rule 6(3) of the CCR - Held that: - no option can be thrust upon the appellants and the appellants are free to choose any of the three options available to them. The appellants have on their own reversed a certain amount of cenvat credit which does not appear to have verified by the lower authorities. In view of the above, appeal is allowed in so far as reversal of credit in terms of 6(3)(ii) is permitted. However for verification of calculation the matter is remanded to the original adjudicating authority - appeal allowed by way of remand.
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