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2014 (2) TMI 1099 - ALLAHABAD HIGH COURTCenvat Credit - Use of capital goods to manufacture exempted goods - Demand u/s 11A - Extended period of limitation - Held that:- Machine which was installed in the factory was used both for manufacture of exempted goods as well as dutiable goods. Dutiable goods were manufactured since October, 2006 which fact has been noted in Paragraph No. 8 of the judgment of the Tribunal. The Tribunal had denied the benefit on the pretext that " the certificate of the manufacturer relied upon by the appellant also confirms that the plant is usable for manufacture of aerated waters only after modification" - The manufacture had certified that machine is designed to handle carbonated/aerated soft drinks by software changes and minor adjustments. The certificate never said that the object can be achieved only after modification. The certificate did not use the word 'modification' which has crept in the order of the Tribunal. More so, before us now the appellant has filed certificate dated 25.09.2009 which indicates that no modification in the machine can be done in India since it is manufactured at Germany and imported in India - Thus, the appeal is allowed by setting aside the judgment of the Tribunal dated 01.05.2008 and the matter is remitted back to the Tribunal to decide the appeal afresh in accordance with law taking into consideration the certificate dated 25.09.2009 - Decided in favour of assessee
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