https://www.taxtmi.com/caselaws?id=222107 The High Court of Gujarat upheld the Tribunal's decision in a case concerning the interpretation of Rule 6(3)(b) of Cenvat Credit Rules, 2004. The Court emphasized the necessity of maintaining separate records for dutiable and exempted goods and upheld a penalty of 10% of the value of exempted goods due to the failure to maintain such records. The Court also compared different schemes under the Central Excise and Customs Act, ultimately dismissing the Tax Appeal as no substantial question of law arose for consideration. en-us Mon, 25 Jun 2012 00:00:00 +0530 Sat, 22 Nov 2014 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222107 The High Court of Gujarat upheld the Tribunal's decision in a case concerning the interpretation of Rule 6(3)(b) of Cenvat Credit Rules, 2004. The Court emphasized the necessity of maintaining separate records for dutiable and exempted goods and upheld a penalty of 10% of the value of exempted goods due to the failure to maintain such records. The Court also compared different schemes under the Central Excise and Customs Act, ultimately dismissing the Tax Appeal as no substantial question of law arose for consideration. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222107