2018 (3) TMI 742

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....ondent Per: CJ Mathew Appeal of Revenue is against order-in-appeal no. CD/152/Bel/2015 dated 19th January 2015 of Commissioner of Central Excise (Appeals), Mumbai II for dropping of demand for recovery of 10% of value of the goods by M/s Pidilite Industries Ltd cleared to developer of Special Economic Zone in accordance with rule 6(3)  read with rule 14 of CENVAT Credit Rules, 2004 for ....

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....overed in the restricted enumeration of entitlement for waiver in rule 6(5) of CENVAT Credit Rules, 2004.  According to the lower authorities, the requirement to maintain separate records of input/input services used in common for supplies to developers of Special Economic Zones and other customer is mandatory. The exclusion provision in rule 6 of CENVAT Credit Rules 2004 is restricted to goo....