Assessee Manufacturing Both Exempted and Dutiable Goods Can Claim CENVAT Credit; 8% Payment Not a Barrier.

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....CENVAT Credit - assesee is paying 8% of the value of exempted goods - Cenvat credit cannot be disallowed if an assessee manufactures only exempted goods for a part of the year and for the balance year manufactures both exempted and dutiable goods - AT....