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2018 (5) TMI 862 - AT - Central ExciseCENVAT credit - taxable as well as exempt goods - non-maintenance of separate records - Held that: - the provisions of Rule 6(2) would apply only when dutiable and exempted finished goods are manufactured with the same inputs, while in the case in hand, the goods ‘Sulphuric Acid’ is not exempted goods at all when they were manufactured, but when they are cleared, they were cleared under Chapter X of Central Excise (Removable of Goods at Concessional Rate of Duty) - credit allowed - appeal dismissed - decided against Revenue.
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