https://www.taxtmi.com/caselaws?id=384831 The appellant was not liable to pay the demanded amount, interest, or penalty for not maintaining separate accounts for dutiable and exempted goods under Rule 6(3) of the Cenvat Credit Rules, 2004. The Member (Judicial) held that the rule applies when the assessee manufactures both dutiable and exempted final products, which was not the case here. The goods cleared were dutiable goods to a special customer under a specific notification, not exempted goods. Relying on precedents, the Member allowed the appeal, setting aside the impugned order. en-us Wed, 14 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 06:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384831 The appellant was not liable to pay the demanded amount, interest, or penalty for not maintaining separate accounts for dutiable and exempted goods under Rule 6(3) of the Cenvat Credit Rules, 2004. The Member (Judicial) held that the rule applies when the assessee manufactures both dutiable and exempted final products, which was not the case here. The goods cleared were dutiable goods to a special customer under a specific notification, not exempted goods. Relying on precedents, the Member allowed the appeal, setting aside the impugned order. Case-Laws Central Excise Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384831