9911796707
TMI Blog2014 (1) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT, NEW DELHI] - as much as the capital goods were used in the process of manufacture of intermediate exempted products, which were further used in the manufacture of dutiable final products, credit cannot be denied – order set aside – Decided in favour of Assessee. - Appeal No. 502 of 2011 - - - Dated:- 4-4-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri Vikran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the said plant and machinery was not used in the manufacture of Denatured Spirits, but was actually used in the manufacture of fractionated pure/impure spirit which is a non-excisable product. The said show cause notice culminated into the impugned order passed by the Commissioner vide which he denied the Cenvat credit availed on the said capital goods. 2. The appellant s contention wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother order of the Commissioner passed in the case of Chandigarh Distilleries and Bottlers Ltd. being order-in-original No. 10/CE/CHD-II/13 dated 30/1/13. It stand observed in the said order that the Tribunals order in the case of Rana Sugar Ltd. has been accepted by the Competent Authority on 5/9/12. By observing so, the Commissioner has dropped the demand in that case. 4. In as much as the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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