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    <title>2013 (2) TMI 779 - CESTAT, Mumbai</title>
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    <description>Retrospective amendment to Rule 6 of the Cenvat Credit Rules made proportionate reversal of credit attributable to exempted goods the relevant test where common input services were used for both dutiable and exempted goods. On the facts, the amount already reversed by the assessee was treated as sufficient for purposes of hearing the appeals, and the Tribunal waived the remaining pre-deposit and stayed recovery of the balance demand.</description>
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      <description>Retrospective amendment to Rule 6 of the Cenvat Credit Rules made proportionate reversal of credit attributable to exempted goods the relevant test where common input services were used for both dutiable and exempted goods. On the facts, the amount already reversed by the assessee was treated as sufficient for purposes of hearing the appeals, and the Tribunal waived the remaining pre-deposit and stayed recovery of the balance demand.</description>
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