2018 (5) TMI 2188

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Cenvat Credit Rules - HELD THAT:- It is found that the appellants' stand that they had maintained separate Cenvat accounts does not stand considered in detail by the lower authorities. Further even after the appellant has reversed the proportionate credit after the clearance of the exempted goods, it has to be held as if no credit was ever availed by them. In such a scenario, it is deemed fit t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ised the demand in terms of provisions of Rule 6(3) of the Cenvat Credit Rules. 3. During the course of adjudication as also before appellate forum the appellant took a categorical stand that they were maintaining separate Cenvat accounts for dutiable as well as exempted goods. They also contended that wherever common accounts were maintained they had reversed the amount availed on the common inp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X