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TMI Blog2018 (9) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The present appeal is filed by Revenue against the Order-in-Appeal No. 174/2018 dated 21/03/2018. The respondent is engaged in the manufacture of manmade fabrics. The dispute pertains to the period March 2015 to 2016, during which the appellant availed the Cenvat Credit on capital goods. During this period, the appellant was clearing the goods manufactured by them by availing the exemption und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst such a decision Revenue is in appeal. 2. Heard Shri K. Poddar, Ld. DR on behalf of the Revenue. He submitted that the appellant has availed the cenvat credit on capital goods. But use of such capital goods was for manufacture of goods which were cleared without payment of duty under Notification No. 30/2004. The act on the part of the respondent by clearing a negligible quantity of only 410 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in Rule 6 (4) will not be incurred in the present case. The quantum of goods cleared on payment of duty is immaterial as has been held by the Tribunal in the case of Oberthur Card System Pvt. Ltd. v/s Commissioner of Central Excise, Noida 2013 (292) ELT (515) (Tri.-Del). 4. The Ld. Counsel also submitted that in addition to the small amount of clearance on payment of duty, the respondent ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty by availing the exemption as per Notification No. 30/2004 ibid. But the fact remains that a small portion of the finished products has in fact been cleared on payment of duty without availing said exemption. The Commissioner (Appeals) in the impugned order has taken the view that since a portion of the goods has been cleared on payment of duty, it cannot be held that the capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arn in terms of Notification No. 29/2004-C.E., dated 9-7-2004 and, therefore, the availment and utilisation of credit for paying duty on capital goods is in accordance with law. I, therefore, uphold the impugned order and reject the appeal." 7. In view of the above discussions, it cannot be said that the capital goods have been exclusively used in the manufacture of exempted goods. Consequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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