9911796707
TMI Blog2015 (10) TMI 1652X X X X Extracts X X X X X X X X Extracts X X X X ..... ses the assessee utilized cenvat credit of ₹ 99,929/- out of the said amount for payment of duty on finished goods. The allegation is mainly based on that the appellant would not maintained record separately. The appellant took a stand that they have maintained record separately for the exempted duty and finished products. - Commissioner (Appeals) observed that neither the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of Cenvat Credit of ₹ 99,929/-alongwith interest and penalty for the period 31.7.2006 to 22.11.2006. By show cause notice dtd 22.4.2009, it has been alleged that the appellant availed benefit of exemption notification No 29/2004-CE dtd 29.7.2004 in respect of clearance of Gray Fabrics and availed Cenvat Credit and paid duty. They have also availed the benefit of exemption notification 30/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts regarding the maintenance of separate records by the appellants. The appellant in the grounds of appeal stated before the Commissioner (Appeals) they have maintained records separately against the exempted as well as dutiable finished goods. This fact was not seriously disputed by the Commissioner (Appeals). 3. In view of the above discussions, the demand of ₹ 99,920/-alonwith int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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