2019 (8) TMI 1020

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....ppellant Shri K. Poddar, Authorised Representative for the respondent ORDER ASHOK JINDAL: The demand has been raised against the appellant on account of non-maintenance of separate account for dutiable as well as exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004, the appellant is not maintaining separate account. 2. The facts of the case are that the appellant is man....

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..... Learned Counsel appearing for the appellant submits that the appellant is manufacturing dutiable goods and these goods were cleared to certain category of customer who is exempted under Notification No. 10/1997-CE dated 01.03.1997 who is entitled to procure the goods without payment of duty. In that circumstances, provision of Rule 6(3) are not applicable to the facts of the present case. Relian....