2015 (12) TMI 1607

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....espondent. ORDER Per S.K. Mohanty: Non-maintenance of separate accounts with regard to input and input services is the subject matter of present dispute. Show cause notice proceedings initiated in this regard culminated in the adjudication order dated 11.4.2012, wherein the proceedings were dropped by the adjudicating authority. The said order was also upheld by the ld. Commissioner (Appeals) v....

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....e and the exempted goods/services. This was not the situation in this case as the goods manufactured and services provided by the assessee were not exempted. Thus, I do not see any violation in maintenance of common record for Cenvat credit taken & utilized by the assessee. The provisions of sub-rule (5) and (6) of Rule 9 of the said Rules impose a burden of proof upon the manufacturer or provider....