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2018 (2) TMI 1001 - AT - Central ExciseCENVAT credit - input/input services for manufacture of taxable as well as exempt goods - non-maintenance of separate records - demand of an amount equivalent to 6% of the value of the exempted goods cleared - Held that: - there is no dispute as to the fact the respondent had cleared the sulphuric acid to fertilizer unit which availed the benefit of Notification No. 04/2006-CE as amended. The said Notification specifically provides for availment of an exemption subject to following the chapter X procedure. It is settled law, the goods cleared under chapter X procedure are not exempted goods - demand set aside - appeal dismissed - decided against Revenue.
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