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<h1>Appeal allowed: CESTAT overturns order on credit availed for duty paid inputs</h1> <h3>M/s Chemtech Acids And Chemicals Private Ltd. Versus CCE, Hyderabad</h3> The appeal was allowed by the Appellate Tribunal CESTAT Hyderabad, setting aside the impugned order demanding credit availed on duty paid inputs used for ... CENVAT credit - duty paid on inputs which were used for clearing both exempted as well as duty paid goods - non-maintenance of separate records - Held that: - identical issue decided in the case of CCE & ST, Hyderabad-III Vs M/s Kishore Sons Surfactants vide Final Order No.A-30006/2015 has decided the issue in favor of the assessee - appeal allowed - decided in favor of appellant. The judgment by Appellate Tribunal CESTAT Hyderabad, 2016 (9) TMI 1426, involved a case where the appellant was aggrieved by a show cause notice demanding credit availed on duty paid inputs used for both exempted and duty paid goods. The appellant's lack of separate accounts led to a violation of CENVAT Credit Rules, 2004. However, citing previous tribunal judgments, the impugned order was deemed unsustainable and set aside, allowing the appeal with consequential reliefs.