2018 (3) TMI 745

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....o. CD/535/Bel/2015 dated 4th June 2015 of Commissioner of Central Excise (Appeals), Mumbai II for having set aside the demand confirmed by the original authority. The issue pertains to demand of 10% of value of the goods cleared to the developer of a Special Economic Zone (SEZ) by invoking of rule 6(3)  read with rule 14 of CENVAT Credit Rules, 2004 for non-maintenance of separate records of ....

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....es, 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 goods that are cleared for export or such as are deemed to have been exported under the Foreign Trade Pol....