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TMI Blog2018 (3) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... eparate records was just an attempt to hoodwink the Department. In the above circumstances the correlation for separate account was not possible in terms of the Rule. The condition of maintaining separate account has not been met in the facts and circumstances of the present case - appeal dismissed - decided against Revenue. - APPEAL No. E/55136/2013-EX[DB] - FINAL ORDER NO. 70311/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hold that till December, 2007 the respondent was not manufacturing any final exempted goods, therefore, the respondent is not liable to pay any amount. Further also, for the subsequent period, in the impugned order after examining the documents, the learned Commissioner in the impugned order hold that the respondent was maintaining separate account of input/input services used for manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly ascertainable before attracting eligibility of the benefit under the CENVAT Credit Rules. (b) In the present case, the units of raw material is Kg./MT and that of finished goods id dozen/toras. Since both the units are entirely different whatever records were being maintained by the Party in the name of separate records was just an attempt to hoodwink the Department. In the above circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Bhupendra Verma has stated that- jab he mall taiyaar hora hai, uska average weight nikaal lete hain, jo ki prati dozen 1.75 to 2.0 kgs hota has. Issi prakar ek set taiyaar maal ka vajan 1.3 kgs ke barabar hota hai It was in-fact a mechanism and modus operadi, told by Partys authorized signatory in his statement dated 03.06.2010, that was a version relied upon by the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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