TMI Blog2015 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... Matter remanded back - Decided in favour of Revenue. - Appeal No. E/2147/2006, Appeal No. E/2159/2006 E/CROSS/238/2006 - Final Order No. 51110-51111/2015 - Dated:- 21-1-2015 - P. K. Das, Member (J) And P. S. Pruthi, Member (T), JJ. For the Appellant : Ms Swati Gupta, Adv For the Respondent : Shri Yashpal Sharma, AR ORDER Per: P K Das: 1. These appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that the Assessees were engaged in the manufacture of Sugar, Ethyl Alcohol and Fusel Oil. By a letter dt.25.09.2003, they informed the Superintendent of Central Excise that they would like to set up a distillery unit and the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs during the verification of the records on 28.07.2004 detected that the new unit got the registration certificate from the division office on 20.07.2004. It is submitted that there is mis-statement of facts that the capital goods were installed in new units unregistered premises and thereby they wrongly availed the CENVAT Credit. 4. On the other hand, the ld.Advocate drew the attention of the Bench to the various correspondence with the Department in respect of installation of capital goods in their registered premises. She relied upon the decision of the Hon'ble Madras High Court in the case of CCE Madurai Vs Rajshree Sugars Chemicals Ltd - 2014 (299) ELT 277 (Mad.). She also relied upon the decision of the Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period. We find force in the submissions of the ld.Authorised Representative that the Respondent is not eligible to avail CENVAT Credit in respect of the installation of capital goods in the unregistered premises. In any event, the appellant is entitled to avail the credit from 20.07.2004 when the registration certificate was issued to the distilliery unit. In such situation, the assessee would be liable to pay the interest for availing 50% of the credit prior to registration. In this context, the ld.Advocate submits that they have not utilized the credit till the issue of registration of certificate of new unit. It is not clear as to whether the appellant had utilized the credit prior to registration This is required to be examined by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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