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2018 (9) TMI 982 - AT - Central ExciseCENVAT Credit - Common inputs used in dutiable as well as exempted goods - non-maintenance of separate record - Rule 6 of the Cenvat credit Rules, 2004 - Held that:- The appellant has reversed the proportionate credit as per Rules 6 (3A) (ii) along with interest and informed the Department vide letter dated 25.02.2012 and 24.05.2012, further it is found that once the appellant has reverse the proportionate Cenvat credit availed on common input services attributable to exempted goods then it is not required to pay 10% or 5% as the case may be as demanded by the Revenue. The appellant’s case is squarely covered by the decision of Structural Engineers Vs. C.C.E Bangalore-I [2016 (8) TMI 387 - CESTAT BANGALORE], where it was held that In view of subsequent compliance with the provisions of Rule 6(3) (ii) of CCR, with the payment of credit required to be reversed along with interest, there is substantial compliance of the law. The failure if any is only procedural lapse of not filing the declaration of availing option. Appeal allowed - decided in favor of appellant.
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