TMI Blog2008 (3) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. - Brief facts of the case are that the appellants are engaged in the manufacture of excisable goods viz. motor vehicle and motor vehicle parts. They were issued a show cause notice alleging contravention of Rules 57AB and 57AD inasmuch as they have availed Cenvat credit of duty paid on certain inputs during the period April, 2000 to February, 2001 which were used in the manufacture of capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 4. I find that the Notification No. 67/95 only states that inputs which are used in the manufacture of final products which are exempt from duty shall not be eligible for exemption in the case of goods used captively. It has no bearing on the issue as to whether credit of duty paid on the inputs can be taken in those case where they are used in manufacture of exempted final products. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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