https://www.taxtmi.com/caselaws?id=396648 The Tribunal upheld the denial of exemption benefits under Notification No. 12/2012-CE for the appellant, confirming the central excise duty demand. It also upheld the decision to drop the demand for reversal of Cenvat credit, finding no substantive evidence to challenge the appellant's maintenance of separate records for inputs used in non-taxable goods/services. Both the appellant's and the Department's appeals were dismissed. en-us Tue, 14 Jul 2020 00:00:00 +0530 Wed, 15 Jul 2020 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396648 The Tribunal upheld the denial of exemption benefits under Notification No. 12/2012-CE for the appellant, confirming the central excise duty demand. It also upheld the decision to drop the demand for reversal of Cenvat credit, finding no substantive evidence to challenge the appellant's maintenance of separate records for inputs used in non-taxable goods/services. Both the appellant's and the Department's appeals were dismissed. Case-Laws Central Excise Tue, 14 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396648