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2018 (5) TMI 1406 - AT - Central ExciseCENVAT credit - common input services used in manufacture of taxable as well as for trading activities - non-maintenance of separate records - Held that: - in the present case, the appellant has not maintained separate accounts for dutiable goods as well as exempted goods - Once the appellant has reversed entire credit of common input service along with interest, then in that situation, the appellant is not required to pay 6% or 7% of the value of exempted goods - appeal allowed - decided in favor of appellant.
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