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TMI Blog2016 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... of the cenvat credit account registers. Further find that the learned adjudicating authority has found that though the respondent has maintained the separate accounts but not as per the requirement of the law. In fact no specific form has been prescribed in which separate accounts have to be maintained whereas the respondent has shown by production of their registers and documents that they have been separately maintaining records with regard to most of the inputs. Further, the demand pertains to the period May 2004 to September 2005 and the show cause notice was issued on 1.7.2008 i.e. after a period of four years, wherein the respondent in a number of letters exchanged between them and the department, clearly stated regarding the avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o various Government Departments i.e. Department of Space, Ministry of Defence and Railway etc. without payment of duty under Notification No.10/97-CE dated 1.3.1997 and Notification No.6/2002-CE dated 1.3.2002 during the said period. Thereafter a show cause notice dated 11.7.2008 was issued to the respondent for demand of duty and interest amounting to ₹ 7,88,366/- and also proposed a penalty under Section 11AC of the Central Excise Act. The respondent filed reply before the Joint Commissioner and denied the allegations contained in the show cause notice by giving specific instances to show that the respondent has maintained separate accounts with regard to the inputs received and used for manufacture of excisable goods as well as ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (P) Ltd. vs. CCE, Nagpur reported in 1996 (81) ELT 3 (SC). He further submitted that in the present case, the judgment of the Hon ble Supreme Court in the case of Chandrapur Magnet Wires (P) Ltd. (supra) is not applicable as the facts in the present case are different. He also submitted that the judgment of the Hon ble Supreme Court in Chandrapur Magnet Wires (P) Ltd. has recently been distinguished by the Hon ble Bombay High Court in the case of CCE, Thane-I vs. Nicholas Piramal (India) Ltd. reported in 2009 (244) ELT 321 (Bom.). 4. On the other hand, the learned counsel for the respondent submitted that the impugned order is perfectly legal as the learned Commissioner (Appeals) elaborately discussed on the non-availment of credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Pepsico India Holdings Pvt. Ltd. reported in 2015-TIOL-1744-HC-MAD. The learned counsel also submitted that the ratio of the Hon ble Bombay High Court judgment in the case of Nicholas Piramal (India) Ltd. (supra) cannot be applied as the ratio thereof has been nullified in view of the retrospective amendment of Rule 6 of the Cenvat Credit Rules, 2004 through Finance Act, 2010. 5. I have heard the learned counsel for the parties and perused the records. 6. A perusal of the impugned order shows that the Commissioner (Appeals) was fully convinced with the submission of the respondent with regard to maintaining separate accounts. In this respect, the relevant portion of the Commissioner (Appeals) s order is reproduced below:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their written submissions which show that the respondent has been maintaining separate records with respect to the input which is used for manufacture of excisable goods as well as inputs which are used for manufacture of exempted goods. They have also annexed the copy of the cenvat credit account registers. 6.2 Further I find that the learned adjudicating authority has found that though the respondent has maintained the separate accounts but not as per the requirement of the law. In fact no specific form has been prescribed in which separate accounts have to be maintained whereas the respondent has shown by production of their registers and documents that they have been separately maintaining records with regard to most of the inputs. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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