2018 (1) TMI 968

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....r (Judicial) And Mr. Anil G. Shakkarwar (Technical) Sh. Bipin Garg, Advocate for the Assessee Shri Pawan Kumar Singh, Supdt. (D.R.) for the Revenue ORDER Per: Ms. Archana Wadhwa All the four appeals, two by the assessee and two by the Revenue are being disposed of by a common order as the issue involved is the same. 2. As per the facts on record, the appellant are engaged in the ....

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....e course of adjudication, took a categorical stand before the adjudicating authority that in respect of cenvatable inputs they have maintained separate records, thus, the question of invocation of the provisions of Rule 6(3) does not arise. 4. The said plea of the appellant stands rejected by the adjudicating authority on the ground that no such separate records were being maintained in respect....

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....ntenance of separate records in respect of inputs used in the manufacture of dutiable as also exempted goods. As per the appellant such records stand maintained by them and produced before the adjudicating authority. This fact requires verification for which purpose, we set aside the impugned order and remand the matter to the original adjudicating authority, in both the cases. 6. As regards th....