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2018 (3) TMI 1106 - AT - Central ExciseCENVAT credit - inputs/input services availed in common for manufacture of dutiable and exempted goods - non-maintenance of separate records - Held that: - There is no allegation in the show cause notice that the reversal was less than that attributable to credit used in the manufacture of exempted goods. To render the process of adjudication to be complete, it is necessary that the books of accounts of the appellant be verified to ascertain the availment of CENVAT credit on inputs used in common for exempted and dutiable goods - appeal allowed by way of remand.
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