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    <title>Rule 6 Cenvat Credit: Electricity isn&#039;t excisable, separate account maintenance non-compliance doesn&#039;t impact credit denial.</title>
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    <description>Denial of CENVAT Credit - Non maintenance of separate accounts - the electricity is not an excisable goods under section 2(d) of the Act, hence Rule 6 of the Cenvat Credit Rules is not applicable - AT</description>
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