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2019 (5) TMI 807 - AT - Central ExciseCENVAT credit - common inputs used in relation to manufacture of dutiable as well as exempted goods - reversal of proportionate credit/payment of 6 % of value of exempted goods - Rule 6 (3D) of Credit Rules - HELD THAT:- The issue is settled in favour of the appellant in case of M/S. SPENTEX INDUSTRIES LTD. VERSUS CCE & ST, INDORE [2016 (9) TMI 282 - CESTAT NEW DELHI] wherein it is held that conjoint reading of the condition stipulated in the said Notification and Rule 6(3D) of the Credit Rules, make it clear that payment of 6 % of value of exempted goods under Rule, 6 (3)(i) of the Rule ibid, would be sufficient enough for availing exemption under the said Notification. CBEC in its Circular No. 845/03/2017 –CX dated 01/02/2007 and 858/10/07- CX dated 8.11.2007 relied upon by Commissioner(Appeal), is not applicable on account of the fact that the Rule, 6(3D) of the credit Rule was inserted with effect from 01/04/2007 vide Notification No 3/11-CE(NT) dated 01/03/11. Appeal allowed - decided in favor of appellant.
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