TMI Blog2017 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of admissibility of Cenvat credit on bailing machine it is observed that it is incorrect to say that bailing machine was used exclusively for exempted goods. The fact is not under dispute that said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel therefore bailing machine is not used for exclusively in the manufacture of exempted goods, accordingly, Cenvat credit is admissible. Appeal allowed - decided in favor of appellant. - E/85310/16 - A/90340/17/SMB - Dated:- 15-9-2017 - Mr. Ramesh Nair, Member(Judicial) Shri. V.B. Gaikwad, Advocate for the Appellants Shri. H.M. Dixit, Asstt. Commissioner(A.R.) for the Respondent ORDER The appellant though availed Cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that whether the bailing machine is eligible for availment of Cenvat credit under capital goods whereas show cause notice has not alleged the admissibility of the Cenvat credit in respect of bailing machine therefore Commissioner (Appeals) order traveled beyond the scope of show cause notice. On this ground itself, order is not sustainable. He further submits that even on the issue whether bailing machine is eligible for capital goods Cenvat credit has been considered in following judgments: (a) CCE, Pune -II Vs. Jawahar SSK Ltd[2007(80)RLT 208 (CESTAT-Mum)] (b) Commr. of C. Ex. Lucknow Vs. Seksaria Biswan Sugar Factory Ltd [2005(187)ELT 49(Tri. Del)] (c) Commr. of C. Ex. Pune II Vs. M/s. Jawahar SSK Ltd[Final Order No.A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not raised in the show cause notice therefore Ld. Commissioner(Appeals) travelled beyond the scope of the show cause notice for this reason itself order is not sustainable. Even on the issue of admissibility of Cenvat credit on bailing machine it is observed that it is incorrect to say that bailing machine was used exclusively for exempted goods. The fact is not under dispute that said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel therefore bailing machine is not used for exclusively in the manufacture of exempted goods, accordingly, Cenvat credit is admissible. Judgments relied upon by the Ld. Counsel directly supports the case of the appellant. As per my above discussion, I am of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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