2013 (11) TMI 1136

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....sing the records and hearing both sides, I have found prima facie case against the impugned demand of Rs.7,14,553/- which has been quantified in terms of Rule 6(3)(b) of the CENVAT Credit Rules, 2004 on the premise that, during the period of dispute (January - April, 2010) the appellant was manufacturing and clearing dutiable products and simultaneously rendering an 'exempted output service' (trad....