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TMI Blog2007 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... Machine ) and availed credit of duty on it which got exempted after some time and accordingly demanded for reversal of credit on it – Held that reversal of credit not allowed on it X X X X Extracts X X X X X X X X Extracts X X X X ..... by them in their reply to the show cause notice is as follows "Cenvatable inputs have been used in the manufacture of the said Merceriser machine only up to the period 28-2-2002. Thereafter on and from 1-3-2002 we have maintained separate accounts for inputs used in the manufacture of exempted and non-exempted goods. Copies of all such separately maintained accounts have been given to the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve already been utilized in the manufacture of machines which might be subsequently exempted should not be denied. The learned Advocate relies on the following judgment in support of her claim: (i) Sunsui (India) Ltd v Commissioner of Central Excise Jaipur-I 2004 (170) E L T 459 (Tri -Del) (ii) Commissioner of Central Excise Tirupathi v Capricon Food Products India Ltd / 2006 (199) E L T 703 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duty paid on the inputs received by them even if the same was meant to be used for the merceriser machinery The dispute is whether the credit attributable to inputs already utilized in the manufacture of machines which were dutiable up to 28-2-2002 and got exempted from 1-3-2002 has to be reversed or whether 8% of value of the entire exempted machinery cleared in March, 2002 should be debited as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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