2005 (8) TMI 220

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..... 18-1-2005 by which the Commissioner (Appeals) has held that the assessees have reversed the credit on the common inputs used for manufacturing of dutiable and exempted goods. The Commissioner (A) has followed the Board's Circular No. 654/45/2002-CX, dated 19-8-2002. He has noted that Cenvat Rules were introduced for subsequent period with a provision to reverse 8% of the value of the goods. 2. H .....

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