https://www.taxtmi.com/caselaws?id=217185 The High Court upheld the Tribunal's decision on the interpretation of Rule-6 of Cenvat Credit Rules, 2004, emphasizing the need for separate accounts for exempted and dutiable goods based on specific inputs used in manufacturing processes. The court dismissed the appeal, stating that maintaining separate accounts or paying a percentage for exempted goods is not necessary when the entire input quantity is used in manufacturing dutiable goods. Additionally, the court found no error in the Tribunal's non-speaking order regarding facts and emphasized legal principles over specific products, ultimately dismissing the tax appeal. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 08 Apr 2016 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217185 The High Court upheld the Tribunal's decision on the interpretation of Rule-6 of Cenvat Credit Rules, 2004, emphasizing the need for separate accounts for exempted and dutiable goods based on specific inputs used in manufacturing processes. The court dismissed the appeal, stating that maintaining separate accounts or paying a percentage for exempted goods is not necessary when the entire input quantity is used in manufacturing dutiable goods. Additionally, the court found no error in the Tribunal's non-speaking order regarding facts and emphasized legal principles over specific products, ultimately dismissing the tax appeal. Case-Laws Central Excise Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217185