TMI Blog2020 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... he month of April 2017 and June 2017. The Adjudicating Authority has decided on the interpretation of amendment and no verification was done as regards the payment of duty. If on verification if it is found that appellant have cleared goods on payment of duty, from the date of taking credit they will be entitled for Cenvat credit, subject to condition that dutiable goods should be cleared with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they were availing Cenvat credit on capital goods. The case of the department is that since the capital goods are exclusively used in the manufacture of exempted goods, the appellant are not entitled to Cenvat credit. The lower authorities have also denied exemption on the ground that though there is amendment Notification No. 13/2016-CE (NT) dated 01.03.2016 which provides that, from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4,060/-. 3. As regards Cenvat credit availed on capital goods for the period 2015-16, he submits that the appellant have cleared goods on payment of duty for export in April 2017 and subsequently, they paid duty on clearance in the month of June 2017. It is his submission that from the date of taking credit, within two years, the appellant have paid duty therefore, in terms of Rule 6(4), they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. The Adjudicating Authority has decided on the interpretation of amendment and no verification was done as regards the payment of duty. We find that on the law point, we have already taken a view in the case of Welspun India Limited (supra) that if, from the date of credit, the assessee manufacture dutiable goods and cleared on payment of duty within two years, then credit on capital goods is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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