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2020 (3) TMI 81 - HC - Central ExciseCENVAT credit - inputs used in the provision of exempted goods as well as traded goods - non-maintenance of separate account as required under Rule 6(2) of the CCR - option available under Rule 6(3) of the CCR not followed - HELD THAT:- The issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-II VERSUS MAIZE PRODUCTS [2008 (8) TMI 365 - HIGH COURT OF GUJARAT AT AHMEDABAD] where it was held that In the facts and circumstances of the case, it is apparent that the entire controversy has been decided by the Tribunal by merely remitting the matter back to the Adjudicating Authority to re-determine the credit in accordance with law. If any reversal has been made by the respondent-assessee, the same is subject to verification and adjustment if ultimately any further amount is found reversible. Appeal dismissed.
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