https://www.taxtmi.com/caselaws?id=266424 The appellant's appeal against the requirement to pay 5% under Rule 6 of the Cenvat Credit Rules, 2004 on Bagasse cleared at Nil rate of duty was dismissed by the Tribunal. The Tribunal emphasized the need for separate records for inputs used in manufacturing dutiable and exempted goods, citing a High Court's order due to lack of evidence on credit taken inputs. However, in a similar case involving Bagasse, the CESTAT Delhi allowed the appeal, highlighting the impracticality of maintaining separate accounts for inputs. The Tribunal set aside the order, aligning with the CESTAT Delhi and Gujarat High Court's reasoning, ultimately allowing the appellant's appeal. en-us Mon, 22 Jun 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266424 The appellant's appeal against the requirement to pay 5% under Rule 6 of the Cenvat Credit Rules, 2004 on Bagasse cleared at Nil rate of duty was dismissed by the Tribunal. The Tribunal emphasized the need for separate records for inputs used in manufacturing dutiable and exempted goods, citing a High Court's order due to lack of evidence on credit taken inputs. However, in a similar case involving Bagasse, the CESTAT Delhi allowed the appeal, highlighting the impracticality of maintaining separate accounts for inputs. The Tribunal set aside the order, aligning with the CESTAT Delhi and Gujarat High Court's reasoning, ultimately allowing the appellant's appeal. Case-Laws Central Excise Mon, 22 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266424