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TMI Blog2013 (11) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty, as this is not a case where capital goods have been used exclusively in the manufacture of exempted final product – Decided against Revenue. - Appeal No.E/1224/2006-EX [SM] - Final ORDER NO. 57940/2013 - Dated:- 19-9-2013 - Shri Rakesh Kumar, J. For the Appellant : Shri. P. K. Sharma, D.R. For the Respondent : Shri. Manish Saharan, Advocate JUDGEMENT PER: RAKESH KUMAR; The respondent were receiving rough castings from the principal manufacturer -Hindusthan Motors Ltd., Pitampur, M/s. Eicher Motors Ltd., Pitampur and M/s. Eicher Tractors Ltd., Mandideep (Bhopal) under job-work challans and were subjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed Cross Objection. 2. Heard both sides. 3. Shri P.K. Sharma, ld. Departmental Representative assailed the impugned order by reiterating the grounds of appeal and pleaded that the respondent were clearing the machined castings without payment of duty by availing the exemption under Notification No. 214/86-CE which having been issued under section 5A of Central Excise Act, is just like any other exemption Notification, that the goods being cleared by the respondent, therefore, have to be treated as exempted goods and that since during the period of dispute the Cenvat Credit availed capital goods were being exclusively used in the manufacture of exempted final product, the respondent would not be entitled for the capital goods cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted in 2011 (268) ELT 337 (Kar.) has held that the capital goods cenvat credit cannot be denied and that in view of this, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. The respondent were receiving rough castings under job work challans for subjecting the same to machining and were clearing the machined castings to be used for manufacture of motor vehicle parts, without payment of duty under job work challans under Notification No.214/86-CE. The Department s case against respondent is that they were using the capital goods exclusively for manufacture of exempted final product and hence in view of the provisions of Rule 6 (4) of the Cenvat Credit Rules they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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