TMI Blog2017 (11) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... a subsequent date i.e. 07.08.2003 the Appellants opted for and started availing area base exemption will not disentitle them to the Cenvat Credit already availed - appeal allowed - decided in favor of appellant. - E/1493-1497/2006-EX[DB] - A/56996-57000/2017-EX[DB] - Dated:- 18-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Technical Member Present Ms. Rinky Arora, Advocate for the appellant Present Shri H.C. Saini, DR for the respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the Order-in-Original No.62/2005 dated 30.12.2005. The period of dispute is 02.03.2004 to 02.12.2004. 2. The brief facts of the case are that the appellant is engaged in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of procurement of the capital goods, the Appellants were manufacturing and clearing the finished products on payment of duty. Consequently, the Cenvat Credit on capital goods is allowable during the said period. The fact that from a subsequent date i.e. 07.08.2003 the Appellants opted for and started availing area base exemption will not disentitle them to the Cenvat Credit already availed. We find support for this view in the decision of the Larger Bench of this Tribunal in the case of Commissioner of Central Excise, Rajkot Vs Ashok Iron Steel Fabricators, 2002 (140) ELT 277 (Tri.-LB), wherein the Tribunal has held that : 6. Before the Supreme Court the Attorney General drawing support from the decision in Super Cassettes I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y concerned with credit that has been validly taken, and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no co-relation of the raw material and the final product; that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufactured on the very day that it becomes available. 7. The learned Departmental Representative very staneously argued interpreting dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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