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2011 (2) TMI 187 - CESTAT, AHMEDABADDemand - Commercial or Industrial Construction Services - rule 6(3)(c) of Cenvat Credit Rules, 2004 - it is seen that the issue of non-taxability of laying down of water pipelines was raised for the first time by the appellant’s jurisdictional superintendent under the cover of his letter dated 16-1-2006, as a result of audit objection - No other evidence has been adduced in the show-cause notice regarding non-maintenance of the separate accounts - If no separate account was maintained it was not possible to find out as to how much credit stands availed in respect of the project under consideration - Held that: Cenvat credit accounts were being maintained project-wise and in which case, the question of invocation of rule 6(3)(c) of the Cenvat Credit Rules does not arise - the appeal filed by the revenue is rejected
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