https://www.taxtmi.com/caselaws?id=126313 Under Rule 57AD(2)(b) of the Central Excise Rules, 1944, a claim that no credit was taken on inputs used for exempted goods must be supported by separate records or proof. Here, the assessee asserted that the inputs were procured from the open market and that no credit was availed, but produced no contemporaneous evidence to show separate procurement without credit. The explanation that the matter was old and records were unavailable did not substantiate the claim. In the absence of supporting evidence, the demand was upheld and the appeal was dismissed. en-us Fri, 17 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 15:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126313 Under Rule 57AD(2)(b) of the Central Excise Rules, 1944, a claim that no credit was taken on inputs used for exempted goods must be supported by separate records or proof. Here, the assessee asserted that the inputs were procured from the open market and that no credit was availed, but produced no contemporaneous evidence to show separate procurement without credit. The explanation that the matter was old and records were unavailable did not substantiate the claim. In the absence of supporting evidence, the demand was upheld and the appeal was dismissed. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126313