Appellant Must Comply with Rule 6(3)(b) of Cenvat Credit Rules for Clearing Goods at Nil Duty Without Separate Accounts.

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....Rule 6(3)(b) of Cenvat credit Rules – Since goods Jao bhusi and the malt culm are cleared at nil rate of duty and appellant is not maintaining separate accounts for dutiable goods as well as for exempted goods - Rule 6(3) are squarely applicable - AT....