Appellant Violates Rule 6 of CENVAT Credit Rules by Using Common Inputs for Both Dutiable and Exempted Goods.

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....CENVAT Credit - it is absolutely clear that the appellant was not maintaining the separate accounts of inputs/input services despite manufacturing dutiable as well as exempted goods, however, were availing the cenvat credit on the common inputs, which definitely amounts violation of Rule 6 of CCR, 2004.....