https://www.taxtmi.com/caselaws?id=78525 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner, confirming the demand under Rule 6 of Cenvat Credit Rules, 2004 for not maintaining separate accounts for dutiable and exempted finished products. The Tribunal found the demand was not time-barred despite export activities. The Appellants' request for waiver of pre-deposit was denied due to failure to establish a prima facie case. They were directed to make a specified deposit within a set period, with subsequent compliance leading to waiver of the remaining amount. en-us Fri, 09 Apr 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78525 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner, confirming the demand under Rule 6 of Cenvat Credit Rules, 2004 for not maintaining separate accounts for dutiable and exempted finished products. The Tribunal found the demand was not time-barred despite export activities. The Appellants' request for waiver of pre-deposit was denied due to failure to establish a prima facie case. They were directed to make a specified deposit within a set period, with subsequent compliance leading to waiver of the remaining amount. Case-Laws Central Excise Fri, 09 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78525