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M/s. Winsome Textile Industries Ltd., M/s. Arisht Spinning Mills Versus CCE, Chandigarh

2016 (11) TMI 690 - CESTAT CHANDIGARH

CENVAT credit on capital goods and clearance without payment of duty - N/N. 30/2004-CE dated 9.7.2004 - Held that: - similar issue decided in the case Winsome Yarns Ltd. [2015 (9) TMI 459 - CESTAT NEW DELHI] where it was held that Since during the period of dispute the appellant was clearing the goods by availing full duty exemption as well as on payment of duty, the capital goods cannot be treated as having been used exclusively in the manufacture of exempted goods and Cenvat credit in respect .....

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ods in respect of which, they took credit. During the impugned period, the appellant was working under the Notification No. 29/2004-CE dated 9.7.2004 and Notification No. 30/2004-CE dated 9.7.2004. The Notification No. 29/2004-CE dated 9.7.2004 prescribed concessional rate of duty @ 4% of yarn without any condition and such the appellant has availed credit on the inputs. This exemption was availed in respect of yarn manufactured and cleared for export on payment of duty @ 4% and was being export .....

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/2004-CE dated 9.7.2004 without payment of duty. Therefore, it was alleged against the appellant that they are not entitled to take credit on capital goods. Consequently, the proceedings were initiated against the appellants. Consequently, the credit availed by the appellant was denied to the appellant. Aggrieved with the said order, the appellants are before me. 4. Heard the parties and considered the submissions. 5. Similar issue came up before this Tribunal in the case of Oswal Woollen Mills .....

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e relevant period, when the capital goods were received in their factory, there were no clearance by availing the benefit of Notification No. 29/2004, will not make their final product as fully exempted. 6. Further the issue came up for examination before this Tribunal in the case of Winsome Yarns Ltd.-2015 (317) ELT 479 (Tri.-DeI.) wherein it has been held as under: 6. There is no dispute that during period of dispute, the clearances for domestic consumption had been made by the appellant at ni .....

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nput duty credit/ though in respect of these clearances, they could have availed the input duty Cenvat credit. The point of dispute is as to when the appellant have not availed input duty credit, whether they have option to avail the Notification No. 29/2004-C.E where the rate of duty is 4%. The Department's contention is that once the appellant have not availed any input duty credit and they have become eligible for Notification No. 30/2004-C.E., they have no option but to avail of the exem .....

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