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    <title>2014 (4) TMI 454 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the demand confirmation against the appellant under Rule 6(3)B of Cenvat Credit Rules for failure to maintain separate accounts for raw materials used in dutiable and exempted goods. The Commissioner accepted the appellant&#039;s application for reversal of credit under the amended Rule 6, verifying the reversed credit figures and interest payment. The Tribunal found the reversal of entire credit in line with the amended rule, leading to the allowance of the appeal and emphasizing compliance with Rule 6 in Cenvat Credit cases.</description>
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      <title>2014 (4) TMI 454 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246017</link>
      <description>The Tribunal set aside the demand confirmation against the appellant under Rule 6(3)B of Cenvat Credit Rules for failure to maintain separate accounts for raw materials used in dutiable and exempted goods. The Commissioner accepted the appellant&#039;s application for reversal of credit under the amended Rule 6, verifying the reversed credit figures and interest payment. The Tribunal found the reversal of entire credit in line with the amended rule, leading to the allowance of the appeal and emphasizing compliance with Rule 6 in Cenvat Credit cases.</description>
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