https://www.taxtmi.com/caselaws?id=350651 Separate records for inputs used in dutiable and exempted goods, when accepted by both the Commissioner (Appeals) and the Tribunal and not disproved by the department, defeat a demand under Rule 6 of the Cenvat Credit Rules, 2002. The High Court found no evidence to dislodge the concurrent factual findings that the assessee maintained distinct accounts, so the controversy did not raise any substantial question of law. On that basis, the demand, interest and penalty founded on Rule 6 were not sustainable and the departmental appeal failed. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 09 Nov 2017 19:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350651 Separate records for inputs used in dutiable and exempted goods, when accepted by both the Commissioner (Appeals) and the Tribunal and not disproved by the department, defeat a demand under Rule 6 of the Cenvat Credit Rules, 2002. The High Court found no evidence to dislodge the concurrent factual findings that the assessee maintained distinct accounts, so the controversy did not raise any substantial question of law. On that basis, the demand, interest and penalty founded on Rule 6 were not sustainable and the departmental appeal failed. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350651