https://www.taxtmi.com/caselaws?id=770856 CESTAT Hyderabad held that manufacturers producing both dutiable and exempted goods must maintain separate accounts for input services under Rule 6(2) of Cenvat Credit Rules, 2004. The appellant sugar manufacturer failed to maintain separate records for input services used in manufacturing specialized products cleared to ISRO under exemption notification. For pre-2008 period, only specified amounts were recoverable as no reversal provision existed. Post-2008, manufacturers can choose to pay proportionate credit attributable to exempted goods, which cannot be imposed unilaterally by department. Extended limitation period was not justified given interpretative nature of the issue. Appeal partly allowed through remand. en-us Fri, 16 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770856 CESTAT Hyderabad held that manufacturers producing both dutiable and exempted goods must maintain separate accounts for input services under Rule 6(2) of Cenvat Credit Rules, 2004. The appellant sugar manufacturer failed to maintain separate records for input services used in manufacturing specialized products cleared to ISRO under exemption notification. For pre-2008 period, only specified amounts were recoverable as no reversal provision existed. Post-2008, manufacturers can choose to pay proportionate credit attributable to exempted goods, which cannot be imposed unilaterally by department. Extended limitation period was not justified given interpretative nature of the issue. Appeal partly allowed through remand. Case-Laws Central Excise Fri, 16 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770856