2010 (3) TMI 691

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..... as not eligible to avail Cenvat Credit and the goods manufactured by the assessee are not utilised during the relevant period - CESTAT, in extending the benefit of CENVAT Credit to inputs lying un-utilised, inputs contained in semi-finished goods, and also on the inputs contained in the finished goods lying in stock in contrary to the provisions of Rule 6(1) of CCR, 2002, is correct - order passed .....

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..... 1-2-2003. The notification was amended with effect from 1-3-2002 exempting the said goods. Relying upon the exemption notification the assessee was enjoying the facilities. The Commissioner issued show cause notice demanding a sum of Rs. 2,09,284/- on the ground that he was not eligible to avail Cenvat Credit and the goods manufactured by the assessee are not utilised during the relevant period. A .....

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..... ther the decision of the CESTAT, in extending the benefit of CENVAT Credit to inputs lying un-utilised, inputs contained in semi-finished goods, and also on the inputs contained in the finished goods lying in stock in contrary to the provisions of Rule 6(1) of CCR, 2002, is correct. 2. Having heard the counsel for the appellant, we are of the opinion that the order passed by the Commissioner of .....

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