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2019 (8) TMI 1020 - AT - Central ExciseCENVAT Credit - non-maintenance of separate account for dutiable as well as exempted goods - Rule 6(3) of Cenvat Credit Rules, 2004 - HELD THAT:- Rule 6(3) is applicable when assessee is manufacturing dutiable as well as exempted final product. In this case, the goods manufactured by the appellant are not exempted goods that these goods are dutiable goods. The said goods were cleared to special category of customer under Notification No. 10/1997-CE dated 01.03.1997. The appellant is not liable to pay any amount, interest and penalty - appeal allowed - decided in favor of appellant.
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