2014 (6) TMI 52

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..... of duty, there is no need to maintain separate accounts and there is no need to pay 10% of the value in accordance with Rule 6(3) of Cenvat Credit Rules, 2004 - Following decision of Rallis India Ltd. v. UOI [2008 (12) TMI 46 - HIGH COURT BOMBAY] - Decided in favour of assessee. - E/2367/2012-SM - Final Order No. 25775/2013 - Dated:- 5-8-2013 - Shri B.S.V. Murthy, Member (T) Shri B. Venu .....

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..... is no need to maintain separate accounts and there is no need to pay 10% of the value in accordance with Rule 6(3) of Cenvat Credit Rules, 2004. Since I find that the decision is squarely applicable to the facts of this case and there is nothing left to be considered at the final stage, it would be appropriate to allow the appeal at this stage itself. Accordingly the appeal is allowed with consequ .....

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