TMI Blog2015 (7) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... ate account books not having been maintained, it was difficult to ascertain as to whether the inputs in respect of which CENVAT Credit was claimed have actually been used for the purpose of the production of the goods which were exported. In other words, the mere fact that separate account books had not been maintained for the period April, 1998 to 27.10.1998 is not the ground for rejecting the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly the appellant. The show cause notice inter alia stated as follows:- As per the aforesaid circular and the Rule 57CC of the Central Excise Rules, simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export would be available provided S.S.I. units maintain separate accounts and Inventory for the receipt and use of inputs right from Raw Material stage to the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 323/39/97-CX dated 14/7/97. Learned counsel for the appellant contended that the respondent has rejected the claim only on the ground that the appellant had not maintained the separate accounts and inventory for the receipt and use of inputs right from the raw material stage to the final production stage for export and for home clearance. That does not seem to the correct. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially at least for the appellant to establish that the goods were the same. In the circumstances, it is only fair that the appellant has an opportunity of establishing its claim on merits. It is clarified that the appellant would be entitled to establish the same independently and the mere fact that the appellant had not maintained separate books during the period April 1998 to 27.10.1998 would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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