https://www.taxtmi.com/caselaws?id=443438 The Tribunal ruled in favor of the appellant, setting aside the demands, interest, and penalties imposed by the adjudicating authority. The appellant's compliance with Rule 6(2) of the CENVAT Credit Rules 2004 was upheld, as they maintained separate records for dutiable and exempted goods. Additionally, the Tribunal found that the appellant's case fell within the exemptions provided by Rule 6(6)(i) & (ii) for goods cleared to SEZ and 100% EOU, thereby deeming the confirmed demands as not legally sustainable. en-us Fri, 22 Sep 2023 00:00:00 +0530 Sat, 23 Sep 2023 08:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443438 The Tribunal ruled in favor of the appellant, setting aside the demands, interest, and penalties imposed by the adjudicating authority. The appellant's compliance with Rule 6(2) of the CENVAT Credit Rules 2004 was upheld, as they maintained separate records for dutiable and exempted goods. Additionally, the Tribunal found that the appellant's case fell within the exemptions provided by Rule 6(6)(i) & (ii) for goods cleared to SEZ and 100% EOU, thereby deeming the confirmed demands as not legally sustainable. Case-Laws Central Excise Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443438