2015 (10) TMI 1652

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....uhan (CA) For The Revenue : Shri L Tendupatra (AR) Per : Mr.P.K. Das, The appellants are engaged in the manufacture of Crimped Polyester Texturised Yarn/Gray Fabrics. The dispute relates to denial of Cenvat Credit of Rs. 99,929/-alongwith interest and penalty for the period 31.7.2006 to 22.11.2006. By show cause notice dtd 22.4.2009, it has been alleged that the appellant availed benefit ....

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....nished products. 2. On perusal of impugned order, we find that the Commissioner (Appeals) observed that neither the show cause notice nor the adjudicating authority has clearly mentioned the facts regarding the maintenance of separate records by the appellants. The appellant in the grounds of appeal stated before the Commissioner (Appeals) they have maintained records separately against the exe....