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M/s Andhra Polymers Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax Hyderabad-II

2015 (10) TMI 1684 - CESTAT BANGALORE

Refund claim - Reversal of CENVAT Credit - Exemption from duty in terms of Notification No.6/2002 - Capital goods - Held that:- In terms of the provisions of Rule 6(4) of CENVAT Credit Rules, 2002, no CENVAT credit is available on capital goods which are used exclusively in the manufacture of exempted goods. The issue of availability of credit is to be decided at the time of receipt of the capital goods. As such the issue to be decided is as to whether the capital goods, which were received by t .....

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not advance the appellant's case of claim after such change in law. The appellant having used the capital goods for a period of more than four years for manufacture of exempted final products are admittedly not entitled to the CENVAT Credit of duty paid on such capital goods. As such, I find no reasons to interfere in the impugned orders of the lower authorities. - Decided against assessee. - E/846/2007-SM - Final Order No. 21235/2015 - Dated:- 5-6-2015 - Mrs Archana Wadhwa, Member (J) For the A .....

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tal goods and availed credit to the extent of ₹ 19,60,869/-. They also informed the range office that they will be manufacturing both types of ceiling tiles i.e. exempted as also dutiable. However, on the audit conducted by the Revenue, it was found that the appellants were only manufacturing exempted ceiling tiles, in which case the benefit of CENVAT credit could not be available to them. On being brought the said fact to the knowledge of the appellant, they voluntarily reversed the CENVA .....

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inal adjudicating authority vide his order dated 8.12.2006 rejected the appellant's claim on the ground that inasmuch as capital goods received by them during the period in question were being exclusively used in the manufacture of exempted final product, the subsequent reversal of exemption and the said product becoming dutiable, would not revive their claim of CENVAT credit. For holding so, the original adjudicating authority relied upon the Tribunal's decision in the case of Commissio .....

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6(4) of CENVAT Credit Rules, 2001 debars taking of credit in respect of capital goods used exclusively for the manufacture of the exempted final product. Accordingly, he also rejected the appeal. Hence the present appeal. 3. After hearing both the sides duly represented by Shri Raghavendra. B, Advocate for the appellant and Shri Mohd. Yusuf, Addl. Commissioner (AR) for the Revenue, I find that in terms of the provisions of Rule 6(4) of CENVAT Credit Rules, 2002, no CENVAT credit is available on .....

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o avail the credit of duty paid on the capital goods. 3.1 I find that the Tribunal in the case of CCE, Indore vs. M/s. Surya Roshni Ltd.: 2003 (155) E.L.T. 481 (Tri.-Del.) has considered an identical position and it stands held that the eligibility to availment of credit has to be examined at the time of receipt of the capital goods in the factory. Subsequent becoming of the goods as dutiable would not revive the question of admissibility of MODVAT credit, if the same was not available at the ti .....

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