2014 (3) TMI 457

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..... sifiable under Chapter heading 8434 is exempted under the notification No. 06/2006-CE dt. 01.03.2006. Therefore prima Facie the credit of duty paid on inputs is deniable in terms of Rule 6(1) of the Cenvat Credit Rules and the demand confirmed on this ground is sustainable against the applicants - Conditional stay granted. - E/652/2012-EX[DB] - - - Dated:- 12-2-2013 - Ms. Archana Wadhwa and Mr. .....

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..... Slit, S.S. Sheet, Aluminium Rolled Sheet Channel etc,. The Dairy Machinery manufactured by the Applicants is further used in the factory for the manufacturing of final excisable goods. The Revenue has denied the credit on these inputs on the ground that these inputs/items have been used by the Applicants to manufacture Dairy Machinery classifiable under Chapter heading 8434 which is exempt from t .....

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..... is also time barred. 3. Ld. DR appearing for the Revenue submits that in present case the Dairy Machinery manufactured by the applicants is unconditionally exempt under notification No. 6/2006-CE dt. 01.03.2006 and since the machinery is exempted they are not eligible for taking the credit of duty paid on inputs used in the manufacture of dairy machinery. Therefore the Commissioner has rightly d .....

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