https://www.taxtmi.com/caselaws?id=357124 The Appellate Tribunal CESTAT, ALLAHABAD dismissed the Revenue's appeal challenging an order demanding payment for exempted goods due to the lack of maintaining separate accounts under Rule 6 of Cenvat Credit Rules, 2004. The Tribunal upheld the Commissioner's findings that the respondent had appropriately maintained separate accounts for inputs used in dutiable and exempted goods. The Revenue's argument that the separate records were insufficient and an attempt to deceive the Department was rejected, emphasizing the importance of genuine correlation between inputs and finished goods to prevent undue benefits on exempted goods. en-us Wed, 17 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 07:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357124 The Appellate Tribunal CESTAT, ALLAHABAD dismissed the Revenue's appeal challenging an order demanding payment for exempted goods due to the lack of maintaining separate accounts under Rule 6 of Cenvat Credit Rules, 2004. The Tribunal upheld the Commissioner's findings that the respondent had appropriately maintained separate accounts for inputs used in dutiable and exempted goods. The Revenue's argument that the separate records were insufficient and an attempt to deceive the Department was rejected, emphasizing the importance of genuine correlation between inputs and finished goods to prevent undue benefits on exempted goods. Case-Laws Central Excise Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357124