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TMI Blog2019 (8) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Representative for the respondent ORDER ASHOK JINDAL: The demand has been raised against the appellant on account of non-maintenance of separate account for dutiable as well as exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004, the appellant is not maintaining separate account. 2. The facts of the case are that the appellant is manufacturer of tanks, vessels, lead shield cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellant is manufacturing dutiable goods and these goods were cleared to certain category of customer who is exempted under Notification No. 10/1997-CE dated 01.03.1997 who is entitled to procure the goods without payment of duty. In that circumstances, provision of Rule 6(3) are not applicable to the facts of the present case. Reliance is placed in the case of CCE, Puducherry v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods. The said goods were cleared to special category of customer under Notification No. 10/1997-CE dated 01.03.1997. In that circumstances, the appellant is not liable to pay the amount demanded as held by this Tribunal in the case of Tanfac Industries Limited (supra) and SU Motors Pvt. Limited (supra). Therefore, I hold that appellant is not liable to pay any amount, interest and penalty. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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