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2015 (10) TMI 1684 - CESTAT BANGALORE

2015 (10) TMI 1684 - CESTAT BANGALORE - 2016 (332) E.L.T. 831 (Tri. - Bang.) - 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 i .....

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uent becoming of goods as dutiable on account of withdrawal of exemption would 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 Ord .....

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. During the period December 2001 to September 2004, they received various capital 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 s .....

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letter be treated as a refund application in terms of Section 11B. 2. The original 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 adjudica .....

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an four years for manufacture of the exempted final products, inasmuch as Rule 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 provisio .....

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their final product became dutiable in the year 2006, they would be entitled to 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 ques .....

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