2005 (7) TMI 251

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....ht for waiver of the pre-deposit of the duty amount in dispute and the penalty, as detailed in the impugned order. The duty amount has been confirmed against them by invoking the provisions of Rule 6(2) of the Cenvat Credit Rules, as the appellants allegedly, had failed to maintain separate records regarding the various inputs used by them in the manufacture of exempted as well as dutiable goods. ....

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....s 6(2) and (3) of Credit Rules, 2002. The adjudicating authority in Para 13 of the impugned order has observed that there exists no specific condition in Rule 6(2) of the Rules for keeping the separate stock/storage of common inputs to be used for manufacture of exempted goods and dutiable goods, but keeping of separate accounts is necessary. However, in the next Para 14, he has observed that at t....