https://www.taxtmi.com/caselaws?id=354232 Where Rule 6(1) requires separate accounts only for cenvatable inputs used in dutiable and exempted goods, ancillary objections such as common storage, use of non-cenvatable inputs, or a common furnace do not by themselves establish liability under Rule 6(3); the ative question remains whether the required separate records were in fact maintained. The Tribunal remanded the matter to the original adjudicating authority for verification of that factual issue and did not record a final finding on reversal liability. The limitation issue was also remanded for fresh consideration together with the applicability of the cited precedent. en-us Tue, 28 Nov 2017 00:00:00 +0530 Mon, 22 Jan 2018 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354232 Where Rule 6(1) requires separate accounts only for cenvatable inputs used in dutiable and exempted goods, ancillary objections such as common storage, use of non-cenvatable inputs, or a common furnace do not by themselves establish liability under Rule 6(3); the ative question remains whether the required separate records were in fact maintained. The Tribunal remanded the matter to the original adjudicating authority for verification of that factual issue and did not record a final finding on reversal liability. The limitation issue was also remanded for fresh consideration together with the applicability of the cited precedent. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354232