2015 (10) TMI 2343

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..... andate of notification, that does not alter characteristics of manufacture under Section 2(f) of the Central Excise Act, 1944. Therefore, denial of capital goods credit to the appellant is uncalled for. - Decided in favour of assessee. - Appeal No. E/00447/2007, E/00498/2007 - Final Order No. 40975-40976/2015 - Dated:- 15-7-2015 - D N Panda, Member (J) For the Appellant : Shri K Mani, Cons .....

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..... s and use thereof in manufacture was not in dispute. 3. When the job worker appellant was entitled to the exemption under mandate of notification, that does not alter characteristics of manufacture under Section 2(f) of the Central Excise Act, 1944. Therefore, denial of capital goods credit to the appellant is uncalled for. When this is the position of law, assessee's appeal should be allow .....

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