2014 (1) TMI 733

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....nder Singh, Jt. CDR ORDER Per Archana Wadhwa (for the Bench): After hearing both sides, we find that the applicant is engaged in the manufacture of various glass panels and other articles of glass. Some of them are exempted whereas the others are dutiable. The appellants were availing the benefit of Cenvat credit of duty paid on the inputs used in the manufacture of their final product. ....

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....the basis that those inputs would have been used in the manufacture of exempted products. In my opinion, as already held earlier, it is virtually impossible to co-relate the quantity of inputs consumed in the manufacture of finished goods, especially when the party was manufacturing a number of different varieties of exempted/dutiable final products and were maintaining records by making entries i....