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2018 (6) TMI 245 - AT - Central ExciseCENVAT credit - demand of 6% of the value of exempted goods (waste cleared at nil rate of duty) - manufacture of dutiable as well as exempted goods - non-maintenance of separate records of inputs - Rule 6(3) of the Cenvat Credit Rules, 2004 - CBEC Circular No. 845/3/2007-CE dated 01.02.2007 - Held that:- The case of the Appellant is that they are availing proportionate cenvat credit at the end of the month. The said fact was bought in the knowledge of the adjudicating authority but the adjudicating authority has not given any heed to consider the same and in casual manner the adjudicating authority passed the order - the ld. Commissioner (A) has not given any finding to the claim made by the appellant that they are availing proportionate cenvat credit of inputs used in manufacture goods at the end of the month. It is required to be examined by the authorities below whether the appellant is availing proportionate cenvat credit of inputs at the end of the month which has been used in manufacture of dutiable goods and the same has not been denied by the authorities below - appeal allowed by way of remand.
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