JUDGMENT

A.K. Sikri, J. –

1. All these appeals raise identical question of law, which has arisen in almost similar circumstances. In fact, the issue involved was decided by the High Court in a batch of Writ Petitions filed by M/s. Hindustan Zinc vide judgment dated 23.1.2007 against which SLP under Article 136 of the Constitution was filed in which leave has been granted. In other case, same issue is decided by the CESTAT against which statutory appeal is preferred. That is precisely the reason that all these appeals were bunched together and collectively heard.

2. At the outset, the controversy involved may be reflected by pointing out that the questions for consideration are as to the entitlement of the Respondents/ assessees to Modvat/ Cenvat Credit for the use of inputs in the manufacture of final products which are exempt or subject to nil rate of duty and the requirement of the assessee to maintain separate accounts with respect to inputs used in dutiable goods as well as exempted goods and the liability arising on the failure of the assessee to maintain such separate accounts. In Civil Appeal Nos. 8621-8630 of 2010, we are concerned with sulphuric acid. In Civil Appeal No. 863