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    <title>2007 (11) TMI 244 - HIGH COURT OF PUNJAB AND HARYANA</title>
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    <description>CENVAT credit on inputs used for both dutiable and exempted goods was held governed by the Court&#039;s earlier interpretation of Rule 57C and Rule 57CC of the Central Excise Rules, 1944, where the same question had already been answered against the revenue. Because the controversy was no longer res integra, the later appeal was decided consistently with that binding interpretation, and the assessee&#039;s position prevailed on admissibility of credit despite the absence of separate accounts and non-reversal of 8% on exempted clearances.</description>
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    <pubDate>Thu, 15 Nov 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=4354</link>
      <description>CENVAT credit on inputs used for both dutiable and exempted goods was held governed by the Court&#039;s earlier interpretation of Rule 57C and Rule 57CC of the Central Excise Rules, 1944, where the same question had already been answered against the revenue. Because the controversy was no longer res integra, the later appeal was decided consistently with that binding interpretation, and the assessee&#039;s position prevailed on admissibility of credit despite the absence of separate accounts and non-reversal of 8% on exempted clearances.</description>
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      <pubDate>Thu, 15 Nov 2007 00:00:00 +0530</pubDate>
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