TMI Blog2017 (7) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... utiable but are enjoying exemption based upon value or quantity of clearance in a Financial Year - Learned Commissioner have erred in holding that the appellant is not entitled to the Cenvat credit as they were not manufacturing any excisable goods, prior to the date of registration - appeal allowed - decided in favor of appellant. - E/1581/2009-EX[SM] - A/70775/2018 - Dated:- 17-4-2018 - Mr. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on capital goods totaling ₹ 10,10,040 (Bed) ₹ 20,194 (Cess) in contravention of CCR, 2004 inasmuch as appellant has got registration with the Department on 28th December, 2005 based on the application dated 27/12/2005 and filed their first ER-3 return for Quarter ending 10th March, 2006. Appellant had availed Cenvat credit on capital goods received in their factory much b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of factory as given under Section 2 of the Central Excise Act, which provides factory means any premises including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured or carried on. 4. Heard the parties. 5. Having considered the rival contentions, I find that Rule 6(4) of Cenvat Credit Rules provides no Cenvat credit shall be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the same Financial Year. Accordingly, I find that the Learned Commissioner have erred in holding that the appellant is not entitled to the Cenvat credit as they were not manufacturing any excisable goods, prior to the date of registration. I also find that the case law relied upon the Learned Commissioner are misplaced and distinguishable. Accordingly, I allow this appeal and set aside the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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