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    <description>CESTAT CHENNAI - AT held that the variable &quot;P&quot; in Rule 6(3A) of the CENVAT Credit Rules, 2004 denotes only common credit attributable to inputs/input services used for both exempted and non-exempted goods/services. A prior pre-amendment decision was distinguished as not reflecting the amended text. The impugned order was found bad in law and the appeals were allowed.</description>
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