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2019 (3) TMI 1221 - AT - Central ExciseCENVAT Credit - common capital goods used in manufacture of taxable as well as exempt goods - fruit pulp based product namely ‘Maaza - Sub-rule (4) of Rule 6 of the Cenvat Credit Rules, 2004 - extended period of limitation - Held that:- The machine are required for manufacture of Sweetened Aerated Water and Fruit Juice/Pulp based Ready to Serve Beverages - the assessee always had an intention to use the capital goods for manufacture of fruit pulp based soft-drinks as also for manufacture of aerated water. The Hon’ble Allahabad High Court in M/S. BRINDAWAN BEVERAGES PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCIS [2014 (2) TMI 1099 - ALLAHABAD HIGH COURT] had directed the Lower Authority to examine such aspect and has observed that if the assessee had the intention to manufacture both the types of goods i.e. exempted goods as also dutiable, the benefit of Cenvat Credit has to be allowed. The Adjudicating Authority has observed that inasmuch as the machine is designed to handle carbonated/aerated soft drinks by software changes and minor adjustment, the objective can be achieved without any modification and as such the assessee has to be held as admissible to cenvat credit. Revenue has not advanced any justifiable ground to interfere in the said order of the Commissioner - appeal dismissed - decided against Revenue.
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