2015 (12) TMI 1607

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..... records for taking and utilization of Cenvat credit in compliance of the provisions of Rule 9(2) of the said Rules, which do not prescribe any separate record in respect of dutiable goods and taxable services. The only provision for maintenance of separate records under the Cenvat Credit Rules, 2004, I could not find under Rule 6(2) for the said rules, which provides separate records for the duti .....

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..... Appellant. Ms. Neha Meena, Advocate for the Respondent. ORDER Per S.K. Mohanty: Non-maintenance of separate accounts with regard to input and input services is the subject matter of present dispute. Show cause notice proceedings initiated in this regard culminated in the adjudication order dated 11.4.2012, wherein the proceedings were dropped by the adjudicating authority. The sa .....

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..... rovides separate records for the dutiable goods or taxable service and the exempted goods/services. This was not the situation in this case as the goods manufactured and services provided by the assessee were not exempted. Thus, I do not see any violation in maintenance of common record for Cenvat credit taken utilized by the assessee. The provisions of sub-rule (5) and (6) of Rule 9 of the said .....

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