9911796707
TMI Blog2006 (5) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... mt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower authorities have demanded duty amounts of Rs. 1,68,148/- and Rs. 1,55,426/- for the periods September 2002 to August 2003 and September 2003 to August 2004 respectively in respect of Aluminium Jig Wires and Rods (Heading 76.16 of the CETA Schedule), which were manufactured in their factory out o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvat credit in terms of Rule 2 of Cenvat Credit Rules were eligible for the exemption. It is submitted that goods falling under Heading 76.16 were not eligible for capital goods credit during the material period and hence not eligible for the exemption under the above Notification. 2. After considering these submissions, we find that the above Notification (as amended) granted exemption to Capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aluminium Jig Wires and Rods. Ld. Consultant has argued that the said goods could be either capital goods or inputs and that there was no requirement of declaration for the purpose of availment of Cenvat credit. This aspect, however, does not seem to be relevant to the issue on hand, which is whether the benefit of the above Notification was admissible to the Aluminium Jig Wires and Rods. Prima f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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