2010 (9) TMI 1063

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....S. Kang: 1. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the demand is confirmed in view of the provisions of Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The appellants are availing credit in respect of the common inputs used in the manufacture of goods cleared on payment of duty as well as exempted goods. The appellants are reversing the credit ....