Appellant Can Choose Proportionate Cenvat Credit for Mixed Production; Authorities Must Respect Rule 6(3)(ii) Choice.

Cenvat credit on input services used for both excisable goods as well goods chargeable to nil rate of duty - no option under Rule 6 (3) can be imposed on the appellant and the appellants offer of availing the option of proportionate credit in terms of Rule 6 (3) (ii) cannot be denied to them. - AT .....

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