2014 (1) TMI 1158

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....wa : After hearing both the sides, we find that the appellants were manufacturing dutiable as well as exempted final products and were using common modva table inputs, after availing Cenvat credit. At the time of clearance of the exempted products, they paid an amount of Rs.5% / 10% in terms of the provisions of Rule 6(3)(i). There is no dispute about the above position. 2. Revenue seeks to reco....