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2015 (10) TMI 107 - CESTAT BANGALOREDenial of CENVAT Credit - Non maintenance of separate accounts - whether the appellant has maintained separate accounts as required under Rule 6(2) of CENVAT Credits Rules 2004 - Held that:- matter deserves to be remanded to the original adjudicating authority who is to verify the submissions of the appellant that they were maintaining separate accounts in terms of Rule 6(2) of CENVAT Credit Rules and liability of payment of duty under Rule 6(3) of CENVAT Credit Rules does not arise against them. It is made clear here that till the verification is made and fresh decision is arrived at by the original adjudicating authority, there will not be any change in respect of the status of the predeposit made by the appellant in terms of the CESTAT, Bangalore. - Appeal disposed of.
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