Disputed Cenvat Credit claim of Assessee cannot be denied by mechanically invoking 6% Rule

Aurum Pharmachem Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata)

Issue that has to be considered in the present appeal is whether the Appellant not having maintained separate accounts in respect of the common input services used for manufacture of dutiable final products as well as exempted goods is mandatorily required to pay an amount equal to 5% (effective up to 16.03.2012) and 6% (w.e.f.17.03.2012) of the value of exempted goods.

CESTAT find that the aforesaid issue is no more res integra

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