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2018 (1) TMI 968 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - separate records not maintained - Rule 6(3) of the CCR - Held that: - The only requirement under the law is maintenance of separate records in respect of inputs used in the manufacture of dutiable as also exempted goods. As per the appellant such records stand maintained by them and produced before the adjudicating authority. This fact requires verification for which purpose, the impugned order set aside and matter remanded to the original adjudicating authority - appeal allowed by way of remand.
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