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2018 (5) TMI 283 - AT - Central ExciseCENVAT credit - common inputs were used for both dutiable as well as exempted goods - non-maintenance of separate records - Held that: - there was retrospective amendment to the Rules by Finance Act, 2010 whereby proportionate credit availed on inputs attributable to exempted products had been allowed to be reversed - matter is remanded to the adjudicating authority for ascertaining the amount of credit availed on inputs attributable to the exempted products - appeal allowed by way of remand.
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