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2018 (10) TMI 955 - AT - Central ExciseCENVAT Credit - common inputs/input services which were used in the manufacture of dutiable as well as exempted final products - non-maintenance of separate records - demand of 8% of the value of exempted goods in terms of Rule 57CC(1) of the erstwhile Cenvat Excise Rules, 1944 - Held that:- As the appellant has contended that they are maintained separate records of inputs used in the manufacture of Chloroquin Phosphate Tablet and records are with the department. These records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the assessee-appellant that they were maintaining separate records. As the records maintained by the assessee-appellant were not available with the department, therefore, by giving the benefit of doubt, it is held that the appellant were maintaining separate records during the impugned period. Therefore, the appellant cannot be asked to pay @8% of the value of the exempted goods. Appeal dismissed - decided against Revenue.
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