https://www.taxtmi.com/caselaws?id=190261 The tribunal ruled in favor of the appellant in a case concerning the failure to maintain separate accounts for common inputs used in manufacturing exempted and dutiable products as required by Rule 6(3) of Cenvat Credit Rules, 2004. The tribunal found that maintaining separate BIN cards and reversing credit before issuing inputs for exempted products fulfilled the legal requirements. They held that segregating inputs at the time of issuance, rather than receipt, was acceptable, citing precedents. Consequently, the tribunal rejected the Revenue's appeal, upholding the Commissioner (Appeals) ruling in favor of the appellant. en-us Wed, 04 Feb 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190261 The tribunal ruled in favor of the appellant in a case concerning the failure to maintain separate accounts for common inputs used in manufacturing exempted and dutiable products as required by Rule 6(3) of Cenvat Credit Rules, 2004. The tribunal found that maintaining separate BIN cards and reversing credit before issuing inputs for exempted products fulfilled the legal requirements. They held that segregating inputs at the time of issuance, rather than receipt, was acceptable, citing precedents. Consequently, the tribunal rejected the Revenue's appeal, upholding the Commissioner (Appeals) ruling in favor of the appellant. Case-Laws Central Excise Wed, 04 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190261