2010 (3) TMI 691

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..... njunath, J.]. - The respondent-assessee is engaged in the business of manufacturing of Pregnancy Test Kits classified under Chapter sub-heading 3822.00 of the First Schedule to CETA 1985 for which they are availing Cenvat credit facilities relying upon the Notification No. 6/2003, dt. 1-2-2003. The notification was amended with effect from 1-3-2002 exempting the said goods. Relying upon the exempt .....

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..... gment in Tafe Ltd v. CCE - 2006 (3) S.T.T. 319 (Bang.-CESTAT), on the ground that no limitation applies to clear the goods manufactured by the assessee. Being aggrieved by the concurrent findings, the present appeal is filed raising the following substantial questions of law: (i) Whether the decision of the CESTAT, in extending the benefit of CENVAT Credit to inputs lying un-utilised, inputs cont .....

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