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2018 (3) TMI 827 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempted goods - non-maintenance of separate records - Rule 6(3) of Cenvat Credit Rules, 2004 - Held that: - Since both the units are entirely different whatever records were being maintained by the Party in the name of separate records was just an attempt to hoodwink the Department. In the above circumstances the correlation for separate account was not possible in terms of the Rule. The condition of maintaining separate account has not been met in the facts and circumstances of the present case - appeal dismissed - decided against Revenue.
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