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What is the procedure to be adopted if a cenvat input is used for manufacturing both dutiable and exempted goods?

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What is the procedure to be adopted if a cenvat input is used for manufacturing both dutiable and exempted goods?

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Separate accounts are to be maintained and credit should not be taken for exempted goods. In case no separate accounts are maintained, an amount has to be paid @ 8% of the total value of the exempted goods.

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