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2018 (6) TMI 310 - AT - Central ExciseCENVAT credit - demand of an amount equivalent to 6% of the value of exempted goods/non-excisable goods - common input services used in manufacture of taxable as well as exempt goods - non-maintenance of separate records - Held that:- The explanation inserted by N/N. 06/2015-CE (NT) dated 01/03/2015 to Rule 6 of CCR 2004 does not indicate whether it is retrospective amendment and the period involved in the case in hand is March 2008 to October, 2012 - the first appellate authority should have considered the various factual contentions made by appellant before him in the appeal and should not have disposed of the appeal based upon only on the insertion of the explanation which is not covering the period in question in this appeal - matter back to the first appellate authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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