2014 (1) TMI 1832

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..... .A.A RAVIKUMAR, ADV For the Respondent JUDGEMENT Per : B.S.V. Murthy Revenue is in appeal against the impugned order wherein it has been held that the provisions of Rule 6(3) of CENVAT Credit Rules require an assessee to pay an amount specified therein in case the inputs are used in the manufacture of dutiable and exempted goods on the value of exempted goods. The Revenue is aggrieved by the de .....

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..... h the records, I find that the issue is squarely covered by the decision of the Tribunal in the case of Dharamsi Morarji Chemical Co. Ltd. Vs. CCE, Raigad [2010(255) ELT 314 (Tri. Mumbai)] wherein it was held that in respect of Sulphuric Acid cleared to fertilizer manufacturer under the same Notification and under the same conditions, assessee need not have to maintain separate accounts and has no .....

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