9911796707
TMI Blog2011 (8) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods - Revenue s contention was that Para 4 of Rule 6 of Cenvat Credit Rules, 2004 does not allow the credit of duty paid on that capital goods which are used in the manufacture of exempted goods - The availability of credit is dependent on factors/conditions like duty paid nature of the capital goods, receipt of the same in the factory and use of the capital goods for manufacture of dutiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s i.e. dryer, which have been used exclusively for manufacture of exempted goods. On detection, the appellants reversed the credit along with interest. Revenue s contention was that Para 4 of Rule 6 of Cenvat Credit Rules, 2004 does not allow the credit of duty paid on that capital goods which are used in the manufacture of exempted goods. On adjudication, the original adjudicating authority rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial year. 3. The wording of the Rule is that it does not leave any scope for an interpretation otherwise. Against the findings of original adjudicating authority, the argument canvassed by the appellant was that the dryer used in the factory was for drying not only the exempted Yarn but also dutiable Yarn. It is not correct that the dryer was not used for drying dutiable Yarn before audit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and exempted goods. Commissioner (Appeal) was of the opinion that no such affidavit has been filed supporting their declaration under oath and they also have not relied on any technical opinion, that this subsequent development will have no impact on the duty already reversed. 6. Facts being so, I rely upon the order of the Tribunal in the case of Brindavan Beverages (P) Limited vs. CCE 2208 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
