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2018 (6) TMI 992 - CESTAT CHANDIGARHCENVAT Credit - inputs used in the manufacture of exempted final products as well as dutiable final products - non-maintenance of separate records - Rule 6 (3) of Cenvat Credit Rules, 2004 - demand of an amount of 10% equal to the value of exempted goods cleared by the appellants - Whether the provisions of Rule 6(3) of Cenvat Credit Rules, 2004 are invokable or not? - Held that:- It is recorded in the show cause notice itself that they have availed proportionate Cenvat credit calculated in the manner which appear is not legal or proper which means that the appellants are maintaining separate records for inputs used in the manufacture of dutiable as well as exempted final goods - As, it is fact on record that the appellants are maintaining separate records for inputs used in the manufacture of dutiable as well as exempted final goods. In that circumstance, the provisions of Rule 6(3) are not invokable in the present cases. Appeal allowed - decided in favor of appellant.
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