TMI Blog2012 (11) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on duty paid of said capital goods – Held that:- If the manufacturing processes involved a number of stages and exempted dutiable products came into existence, it cannot be said that capital goods were used in the manufacture of only exempted goods. The entire process is to be taken into consideration and not only the final stage, which may involve only mixing of two products - capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efit of Cenvat credit of duty paid on various capital goods. As per the Revenue, the said capital goods were used in the manufacture of non-excisable goods i.e. fractionated pure/impure spirit, which has been further used for manufacture of rectified spirit and as such, they were not entitled to credit on duty paid of said capital goods. 3. Their manufacturing process was ascertained by their ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the proceedings against the appellant for denial of modvat credit on the ground that capital goods stand used only for fermentation with rectified/impure spirit which is non-excisable. Accordingly, show cause notice dated 15-3-2010 was issued to the appellant proposing confirmation of demand by notifying the extended period of limitation and for proposing imposition of penalty. Similarly another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes into existence by itself cannot be made a ground for denial of credit. They also assail the impugned order on limitation. 6. The adjudicating authority, did not find favour with the above contention of the learned appellant and confirmed the demand along with imposition of penalty amount. 7. At this prima facie stage, we do not find any favour with the Revenue s contention. If the manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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