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2016 (11) TMI 825 - AT - Central ExciseCENVAT credit on capital goods - whether the ground that the appellant has not made any clearance by availing benefit of Notification No. 29/04, therefore, the appellant is not entitled to avail cenvat credit on capital goods or parts justified? - the decision in the case of Surya Roshni Ltd. [(155) ELT 481] referred - Held that: - I find that the appellant has availed cenvat credit on capital goods/parts, during the period March, 2005 to September, 2005 and not effected any clearance by availing benefit of notification 29/2004. In October, 2005 the capital goods has been used in manufacturing of goods cleared under notification 29/2004. The decision of this Tribunal in the case of Surya Roshini, Ltd. is not applicable to the facts of this case. As in the said case, at the time of procurement of capital goods, the assessee did not manufacture the any dutiable goods, they have started availing exemption w.e.f. 10.07.2004 of the notification no. 30/2004-CE - As the appellant is availing benefit of notification 29/2004 as well as notification 30/2004. In that circumstance, I hold that the appellant has correctly availed the cenvat credit on capital goods/parts, during the impugned period - CENVAT credit allowed -appeal allowed - decided in favor of appellant.
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