TMI Blog2014 (1) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... about non denial of cenvat credit on the capital goods used in the manufacturing of intermediate goods, which are exempted from payment of duty and are used captively in the manufacture of finished goods chargeable to duty - Briquettes are manufactured in the factory premises which is further utilised for the manufacturing of final product soda ash - the appellant has made out a prima facie case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso draw our attention to the order in appeal and submit that there is no dispute as to the fact Briquette is manufactured by the appellant separately and there is no dispute as to that it as an intermediate product and finding of the first appellate authority is that the lower authority has not investigated the matter thoroughly whether it is an intermediate product or a separate product. He woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing of the final product and hence capital goods credit is correctly denied. He would submit that the Board Circular dated 25.09.2002 is giving an example which would indicate that intermediate productshould come into existence during the course of manufacturing of final product. 5. We have considered the submissions made at length by both sides and perused the record. 6. It is seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash. An apt example for this case would be of production of electricity from the DG sets by assessee and also procuring the same from the Electricity Board for manufacturing of final product, cenvat credit of duty paid on the capital goods, was held eligible to the appellant. Applying the same analogy, we are of the considered view that the appellant has made out a prima facie case for the waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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