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2016 (8) TMI 937 - CESTAT NEW DELHI

2016 (8) TMI 937 - CESTAT NEW DELHI - 2016 (341) E.L.T. 351 (Tri. - Del.) - CENVAT credit - capital goods and services received by them during the period 01/04/2005 to 28th of February 2006, during which period their final products were exempted from payment of Central excise duty - Held that:- there is no doubt that at the time of receipt of capital goods, the final products of the appellant were chargeable to nil rate of duty and therefore these capital goods fall within the purview of sub rul .....

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appellant Shri G.R. Singh, DR for the respondent ORDER Per V. Padmanabhan This appeal is directed against the order passed by Commissioner (Appeals) dated 11.03.2008. The appellant is a manufacturer of asbestos cement sheets falling under chapter 68 of the Central Excise Tariff. These goods were chargeable to nil rate of duty up to 28/02/2006. W.e.f. 1st of March 2006, the goods manufactured by the appellant became chargeable to Central excise duty at the rate of 8%. After registering themselves .....

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ioner (Appeals) did not give them any relief. Consequently, they are before this Tribunal in Appeal. 2. We have heard Smt. Priyanka Goel, the Ld. advocate for the appellant. The main ground canvassed by the appellants is that their final product became dutiable during the financial year 2005 2006 and the capital goods have been received in the appellants unit during the same financial year. Accordingly, they have prayed that they will be entitled to the CENVAT credit of duty paid on the capital .....

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