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2019 (1) TMI 313 - AT - Central ExciseRefund claim - claims on the belief that during the said period, the Commissioner (Appeals) had held that there is no provision for recovery of the Credit availed on common inputs used for manufacture of exempted goods - CENVAT Credit - common inputs have been used in the manufacture of dutiable and exempted goods - non-maintenance of separate records - demand of 8% of the sale value of exempted goods - Held that:- While adjudicating the refund proceedings, the same has been taken note of by the Refund Sanctioning Authority whereby it is seen that during the relevant period, there was amendment brought forth with retrospective application so that the appellant has to pay 8% of the value of exempted goods if common inputs are used for the manufacture of dutiable and exempted products - appeal dismissed - decided against appellant.
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