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TMI Blog2007 (8) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Central Excise and Customs, Visakhapatnam-II. 2. The appellants are the manufacturers of paper. They produce both dutiable and exempted products. Revenue proceeded against them by way of issue of Show Cause Notice on the ground that they cleared news print-in reels without payment of duty and as they had not maintained separate accounts in respect of inputs used in the dutiabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd both the sides. It is seen that the appellants clear both dutiable and exempted products. The subject matter of the present appeal is "news print-in reels". It is seen that the classification of news print-in reels has been settled by the decision of this Bench in the case of Andhra Pradesh Paper Mills v. CCE, Visakhapatnam-II - 2006 (206) E.L.T. 830 (Tri. - Bang.). In the above order, news-pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit only on that quantity of inputs that go into the manufacture of dutiable goods by leaving the credit on the exempted goods. That, hence, the question of reversing the credit/demand of 8% / 10% duty under Rule 6 of Cenvat Credit Rules, 2002 as proposed in the Show Cause Notice is not sustainable in law. From the above paragraph, it is seen that the appellant do not take any Cenvat credit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are used both in dutiable and exempted products have been stored in the same tank. In our view, there is no stipulation that the inputs used in the dutiable and exempted products should be stored separately. It is enough that if the accounts are maintained separately. From the records, we find that the appellants had not taken any Cenvat credit on the inputs used in the manufacturer of exempted p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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