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2018 (5) TMI 911 - AT - Central ExciseCENVAT credit - common inputs - fuel input was used commonly for production of exempted goods and dutiable goods - Rule 6(1) of CCR 2002 - Held that: - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE Versus DALMIA MAGNESITE CORPORATION [2010 (7) TMI 144 - DELHI HIGH COURT], where it was held that Sub-rule (1) shall apply in respect of goods used as "fuel" and on such application, the credit will not be permissible on such quantity of fuel which is used in the manufacture of exempted goods - appeal dismissed - decided against appellant.
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