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TMI Blog2018 (6) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the manufacture of dutiable as well as exempted final goods - As, it is fact on record that the appellants are maintaining separate records for inputs used in the manufacture of dutiable as well as exempted final goods. In that circumstance, the provisions of Rule 6(3) are not invokable in the present cases. Appeal allowed - decided in favor of appellant. - Appeal No. E/820-821/2011 - Final Order No. 62473-62474/2018 - Dated:- 18-6-2018 - Hon ble Mr. Ashok Jindal, Member ( Judicial ) And Hon ble Mr.Devender Singh, Member ( Technical ) For the Appellant : Shri N.K.Garg, Advocate For the Respondent : Shri G.M.Sharma, AR ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not maintaining the separate accounts for the quantities of zinc skimming received for used in manufacture of dutiable as well as exempted goods. The matter was adjudicated and the demand of the amount of 10% equal to value of the exempted goods was confirmed along with interest and penalties were also imposed on the appellants. Against the said orders, the appellants are before us. 4. Ld. Counsel for the appellants submits that the appellants are maintaining separate accounts after receipt of the zinc skimming, they are segregating the same into zinc ash and zinc metal. On that quantity of zinc which has gone for manufacture of zinc sulphate, they are not taking Cenvat credit or on the quantity of zinc skimming either they not taking Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce itself that they have availed proportionate Cenvat credit calculated in the manner which appear is not legal or proper which means that the appellants are maintaining separate records for inputs used in the manufacture of dutiable as well as exempted final goods. As, it is fact on record that the appellants are maintaining separate records for inputs used in the manufacture of dutiable as well as exempted final goods. In that circumstance, the provisions of Rule 6(3) are not invokable in the present cases. Therefore, an amount equal to 10% of value of the exempted goods cannot be demanded from the appellants. 8. In view of the above analysis, we set aside the impugned orders and allow appeals with consequential relief, if any. ( Di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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