TMI Blog2001 (8) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... reads thus :- "(l) Credit of the specified duty paid on the capital goods (other than those cleared either to a unit in free trade zone or to a hundred per cent export-oriented undertaking or to a unit in an Electronic Hardware Technology Park) [or to a unit in Software Technology Parks) shall not be allowed if such capital goods are used exclusively for production of a final product which is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years from 1995-96, 1996-97 and 1997-98, a total of 21,00,000 of these crates. Of these, it cleared 15,000 on payment of duty. It cleared the remaining goods without payment of duty, by availing of an exemption contained in Entry 14 of the schedule to the Notification 15/94 and corresponding entries in the relevant notification for the succeeding years. These entries provide exemption to specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to duty and credit can be denied in all other cases, it has to be allowed. The Commissioner (Appeals), before whom the same argument was raised, says that the appellant had no intention to use the goods in the manufacture of dutiable final products. He says further that, in the context only Rule 57R stands, it is clear that the benefit of the credit would not be available in a case where the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear and unambiguous and we cannot find any weightage or ambiguity that justify looking at the intention. It says simply and clearly that credit will not be allowed if the capital goods are used exclusively (emphasis supplied) in the manufacture of goods which are exempted from duty or subject to nil duty. The omission to use such words as 'predominantly', 'substantially' etc., which would justif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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