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    <title>2017 (3) TMI 1441 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the respondent in a case involving the failure to maintain separate records for dutiable and exempted products. The respondent, engaged in manufacturing Aerated Water and Beverages Syrup, did not avail cenvat credit for furnace oil used in the production of exempted goods. The Tribunal found that the demand against the respondent was unsustainable as there was no evidence of availing credit for exempted products, leading to the dismissal of the Revenue&#039;s appeal.</description>
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      <description>The Tribunal ruled in favor of the respondent in a case involving the failure to maintain separate records for dutiable and exempted products. The respondent, engaged in manufacturing Aerated Water and Beverages Syrup, did not avail cenvat credit for furnace oil used in the production of exempted goods. The Tribunal found that the demand against the respondent was unsustainable as there was no evidence of availing credit for exempted products, leading to the dismissal of the Revenue&#039;s appeal.</description>
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