2009 (6) TMI 359

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..... were not taking credit in respect of the inputs used in the manufacture of exempted goods. As per records, the credit was availed only in respect of the inputs which are used in the manufacture of goods on which duty is being paid. The appellants produced copies of all the invoices on which credit has not been availed and the inputs received under these invoices are used in the manufacture of the .....

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..... being taken together for hearing. 2. The appellants filed these appeals against the impugned Orders whereby the demands under Rule 6 of the CENVAT Credit Rules, 2001 are confirmed on the ground that the appellants are taking credit in respect of common inputs used in the manufacture of wagons which are exempted from payment of duty, supplied to the Railways as well as to M/s. Container Corporat .....

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..... duty has been paid and they are maintaining separate records to that effect. The appellants also submitted that the Adjudicating Authority in the impugned Orders confirmed the demands mainly on the ground that there is no separate facility to manufacture the wagons which are cleared to the Railways without payment of duty and there is also no separate time-frame for manufacture of wagons for the .....

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..... there is no cross-reference to the invoice numbers. The contention is also that there is no reference/identification marks of input documents in the said Bin Cards and there is no reference/identification marks of Bin Cards or any other records in the said input documents, hence verification is not possible. It is also submitted that this aspect has not been taken into consideration by the CA in t .....

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..... of the inputs which are used in the manufacture of goods on which duty is being paid. The appellants produced copies of all the invoices on which credit has not been availed and the inputs received under these invoices are used in the manufacture of the exempted goods. The records are maintained, which shows separate inventories of the inputs which are used in the manufacture of exempted goods and .....

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