TMI Blog2017 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... mponent' of items mentioned in column nos. 1 to 4 of table in Rule 57Q(1) of Rules, 1944 - decided against assessee. Appeal allowed - decided partly in favor of assessee and partly in favor of Revenue - Central Excise Appeal No. 7 of 2011 - - - Dated:- 10-1-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the Appellant : K. D. Nag,Rajesh Singh Chauhan ORDER 1. This is an appeal under Section 35-G of Central Excise Tax Act, 1944 (hereinafter referred to as Act, 1944 ) at the instance of Revenue, i.e., Commissioner, Central Excise, Lucknow. This appeal has arisen from the judgment and order dated 04.04.2011 passed by Custom, Excise and Service Tax Appellate Tribunal, New Delhi (hereinaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of dispute for which CENVAT Credit has been accepted is from February, 2000 to March, 2000. During this period, Rule 57-Q of Rules, 1944 was applicable, which reads as under: RULE 57Q. Applicability.- (1) The provisions of this section shall apply to goods (hereafter in this section, referred to as the final products ) described in column (3) of the Table given below and to the goods (hereafter, in this section referred to as capital goods ), described in the corresponding entry in column (2) of the said Table, used in the factory of the manufacturer of final products. TABLE Sl. No. Description of capital goods falling within the Schedule of the Central Excise Tariff Act, 1985 (5 of 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .76, 84.78, expansion valves and solenoid valves falling under sub heading No. 8481.10 of a kind used for referigerating and airconditioning appliances and machinery); 3 All goods falling under chapter 85 (other than those falling under heading Nos. 85.09 to 85.13, 85.16 to 85.31, 85.39 and 85.40; 4 All goods falling under heading Nos. 90.11 to 90.13, 90.16, 90.17, 90.22 (other than for medical use), 90.24 to 90.31 and 90.32 (other than of a kind used for refrigeration and airconditioning appliances and machinery; 5 Components, spares and accessories of the goods spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 of the first schedule to the said Customs Tariff Act, to the extent of 75% of the said additional duty paid on such goods. (4) A manufacturer of the final products purchasing capital goods from a unit situated in a Free Trade Zone or from a hundred per cent export-oriented undertaking or from a unit in an Electronic Hardware Technology Park or Software Technology Parks and using them in the manufacture of final products, shall be allowed to take the credit of the specified duty paid on such capital goods only to the extent of duty which is equal to the additional duty leviable on like goods under section 3 of the Customs Tariff Act, 1975 (51 of 1975), equivalent to the duty of excise paid on such capital goods. (5) The credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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