2015 (12) TMI 324

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....V. Murthy, Member (T) Shri M.S. Manjunath, Consultant, for the Appellant. Shri Mohd. Yusuf, AR, for the Respondent. ORDER After dispensing with the condition of pre-deposits in all the cases, we proceed to decide the appeals itself inasmuch as a short issue is involved. 2. The appellants are engaged in the manufacture of dutiable as well as exempted final products. In respect o....

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.... of separate accounts for inputs and a common cenvatable account for input services. 4. The contention of the appellant is that there is nothing in the said Rule to debar following of such a procedure. Inasmuch as it was feasible for them to maintain separate accounts for inputs, they have done so and as it was not practical to maintain separate accounts in respect of input services, they ....