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    <title>Seperate account of cenvatable consumables are required under CER 6(3). - Reg.</title>
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    <description>When common inputs or consumables are used for both dutiable and exempted goods, Cenvat credit must be apportioned and the portion attributable to exempted output reversed. There is no separate treatment for consumables versus inputs for credit purposes. The reversal is calculated by applying the ratio of turnover of dutiable goods to the total turnover of dutiable plus exempted goods to the credit claimed on the common input.</description>
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      <description>When common inputs or consumables are used for both dutiable and exempted goods, Cenvat credit must be apportioned and the portion attributable to exempted output reversed. There is no separate treatment for consumables versus inputs for credit purposes. The reversal is calculated by applying the ratio of turnover of dutiable goods to the total turnover of dutiable plus exempted goods to the credit claimed on the common input.</description>
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