Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):

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....ed on the inputs or input services, which are used in the manufacture of both dutiable and exempted goods or rendering of both dutiable and exempted services, separate accounts of receipt, consumption and inventory of such inputs or input services are to be maintained. In such cases, Cenvat credit is to be taken only on that quantity of the inputs and input services used in the manufacture of duti....