TMI Blog2007 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... Vide their impugned order, the authorities below have rejected the cenvat credit on the capital goods availed by the appellant on the ground that during the period in question, they were exclusively used for the manufacture of exempted goods. On the other hand, it is the appellants contention that the period involved in the present appeal is from July 04 to March 05. The capital goods in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 238 (Tri-Bang.), it was held that the modvat credit in respect of the goods cannot be denied, when the manufacturer used such goods for the manufacture of exempted final products for certain period and dutiable products for another period. For better appreciation, I reproduce Para 5 of the said decision. 5. We have gone through the records of the case carefully. The appellants manufacture g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 57AD(2) of erstwhile CE Rules (Present Rule 6 of Cenvat Credit Rules), does not require the assessee to manufacture, on day to day basis, both dutiable and exempted goods. In our view, the above ruling of the Tribunal is applicable to the present case. Hence, Cenvat credit is not deniable on that count. By following the ratio of the above decision, I find no justification for denying the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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