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2015 (12) TMI 1607 - CESTAT NEW DELHICENVAT credit - Non-maintenance of separate accounts with regard to input and input services - Held that: - For dropping the show cause notice proceedings, the adjudicating authority in the order dated 11.4.2012 has held that the assessee is required to maintain proper records for taking and utilization of Cenvat credit in compliance of the provisions of Rule 9(2) of the said Rules, which do not prescribe any separate record in respect of dutiable goods and taxable services. The only provision for maintenance of separate records under the Cenvat Credit Rules, 2004, I could not find under Rule 6(2) for the said rules, which provides separate records for the dutiable goods or taxable service and the exempted goods/services. This was not the situation in this case as the goods manufactured and services provided by the assessee were not exempted. Thus, I do not see any violation in maintenance of common record for Cenvat credit taken & utilized by the assessee. Since the adjudicating authority on proper analysis of the facts involved in this case has arrived at the above conclusion, I am of the opinion that the views taken by the authorities below cannot be interfered at this juncture since the issue involved is factual in nature - appeal dismissed - decided against Revenue.
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