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TMI Blog2013 (8) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... n is that jao bhusi and malt culms are not their product but only a waste – Held that:- Fact that these goods i.e. malt culms and jao bhusi are regularly being sold by them at the nil rate of duty. Since goods Jao bhusi and the malt culm are cleared at nil rate of duty and appellant is not maintaining separate accounts for dutiable goods as well as for exempted goods - Rule 6(3) are squarely appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulms and jao bhusi (cattle feed). It seems that as appellant is not maintaining separate accounts in respect of dutiable and exempted goods, assessee was required to pay an amount at the rate of 10% of sale price of exempted goods in terms of Rule 6(3)(b) of Cenvat credit Rules. Accordingly, a show cause notice was issued to the appellant on 25.2.07 demanding amount of Rs.85,105/- for the period 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case papers, I find that there is no dispute that appellant is engaged in the manufacture of dutiable goods as well as exempted goods. This is also a fact that appellant is not maintaining accounts in respect of inputs used in the dutiable goods and exempted goods. The appellant s contention is that jao bhusi and malt culms are not their product but only a waste. But this is a fact that these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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