TMI Blog2007 (10) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... e to pay an amount equal to the 8% of the price of the exempted final products in terms of Rule 57AD (2)(b) and 57I of the C E R and, from 26.02.01 in terms of Rule 6(3)(b) of CCR – demand is sustained but penalty is reduced - E/257/2005 - 1297/2007 - Dated:- 29-10-2007 - Shri P. Karthikeyan, Member (T). None, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other person. The final products bearing V-guard brand were cleared on payment of duty. In respect of the Nirmal brand products, the respondents availed SSI exemption under Notifications No. 8/2000-CE and 8/2001-CE. As the respondents were found to have used common inputs without maintaining separate accounts as regards their receipt, consumption and inventory, proceedings were initiated as per Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds receipt, consumption and inventory of common inputs used in the manufacture of dutiable and exempted final products. Accordingly, he upheld the order of the original authority. 4. In the appeal before the Tribunal, it is submitted that the respondents had stored the inputs used for dutiable goods and exempted goods separately. The demand was not sustainable as the same was made under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 6(3) of Cenvat Credit Rules,2001(CCR). The respondents have not advanced any evidence to controvert the finding of the Commissioner (Appeals) that they had not maintained separate accounts of common inputs as required under the provisions of erstwhile Rule 57AD of CER or, Rule 6 (3)(b) of CCR with effect from 21.06.01. As the respondents had failed to maintain separate accounts, they have to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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