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    <title>2014 (8) TMI 777 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, emphasizing the importance of maintaining separate records for inputs used in exempted goods. It found discrepancies in the investigation and the reliance on selective portions of statements. The appellants ceased taking Cenvat credit on inputs for exempted goods and maintained records accordingly, justifying their contention.</description>
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      <description>The Tribunal allowed the appeal, emphasizing the importance of maintaining separate records for inputs used in exempted goods. It found discrepancies in the investigation and the reliance on selective portions of statements. The appellants ceased taking Cenvat credit on inputs for exempted goods and maintained records accordingly, justifying their contention.</description>
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