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2015 (7) TMI 999 - PUNJAB & HARYANA HIGH COURT

2015 (7) TMI 999 - PUNJAB & HARYANA HIGH COURT - 2015 (323) E.L.T. 477 (P & H) - Simultaneous availment of S.S.I. exemption for home consumption and modvat credit for export - Non maintenance of separate account - Held that:- respondents appear to have rejected the claim on the ground that the separate 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 produc .....

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the appellant to establish its claim. The matter is remanded to the Adjudicating Authority to pass a fresh order - Decided in favour of assessee. - CEA No. 16 of 2014 (O & M) - Dated:- 12-5-2015 - S. J. Vazifdar, ACJ And G. S. Sandhawalia,JJ. For the Appellant : Mr. Sudhir Malhotra, Advocate For the Respondent : Mr. Sunish Bindlish, Advocate ORDER S. J. Vazifdar, A.C.J. (Oral) We would assume that there was a genuine mistake on the part of the parties, especially the appellant. The show cause n .....

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cee for the quarter ending 12/98 it has been observed that the party had wrongly taken and availed modvat credit of ₹ 501221 (as per Annexure 'A' enclosed) under Rule 57H of the Central Excise Rules, 1944 for export clearances under Rule 12(1) a) of the Rules, 1944 against the inputs received during the period 1/4/98 to 26/10/98 as the party had not maintained separate accounts and inventory for the receipt and use of inputs right from Raw Material stage to the final production sta .....

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