TMI Blog2017 (4) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of this case in hand wherein this Tribunal has held that the cenvat credit on capital goods is available to the assessee - appeal allowed - decided in favor of appellant. - E/3180/2009-(SM) - A/60355/2017-SM[BR] - Dated:- 6-3-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Naveen Bindal, Advocate for the appellant Shri R.K. Sharma, AR for the respondent Per Ashok Jin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on these capital goods also as they cleared exempted goods. In these sets of facts, the proceedings were initiated against the appellant. Consequently, after denial of the cenvat credit on capital goods, the demand of duty was confirmed against them alongwith interest and imposed a penalty of ₹ 50,000/- on them. Aggrieved from the said order, the appellant is before me. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of Surya Roshini Ltd.-2003 (155) ELT 481 (Tri.-Del.). 5. Heard the parties and considered the submissions. 6. I have gone through the facts in the case of Surya Roshini Ltd. which has been relied on by the learned AR. In the said case, at the time of procurement of capital goods, the final products manufactured by the assessee were exempted from duty. Later on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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