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2020 (7) TMI 486 - AT - Central ExciseCENVAT Credit - common input services were used for manufacture of both taxable as well as exempt goods - Rule 6(3) of CCR - case of the Department in this case is that the appellant had adopted incorrect value of "P" in the formula 'M/N*P' provided under Rule 6(3A)(c)(iii) ibid inasmuch as the factor "P" denotes total Cenvat credit and not common Cenvat credit - HELD THAT:- The issue arising out of the present dispute is no more res integra, in view of the decision of this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & ST, RAJKOT VERSUS M/S. RELIANCE INDUSTRIES LIMITED [2019 (3) TMI 784 - CESTAT AHMEDABAD] where it was held that From the reading of Rule 6(1), it is clear that only in respect of input or input service used in exempted goods are not allowed. That means input or input service used in taxable service/dutiable goods. Appeal allowed - decided in favor of appellant.
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