2024 (1) TMI 1362

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....For the Appellant: Shri Jatin Mahajan, Advocate For the Respondent: Shri Rakesh Agarwal, Authorised Representative ORDER P V SUBBA RAO M/s. Dinesh Irrigation Pvt. Ltd. Jaipur Appellant filed this appeal to assail the Order-in-Original dated 30.11.2017 Impugned order passed by the Commissioner of CGST & Central Excise, Jaipur. 2. A Show Cause Notice SCN dated 30.5.2012 was issued to ....

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....20,085 was demanded in the impugned order, being 10% of the value of the exempted goods cleared by the appellant under Rule 6(3) of the Cenvat Credit Rules, 2004 CCR on the ground that the appellant had failed to maintain separate records of the inputs and input services used in the manufacture of dutiable and exempted products. 5. According to the appellant, it had, indeed maintained such reco....