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TMI Blog2016 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunals the case of Ashok Iron and Steel Fabricators [2002 (1) TMI 91 - CEGAT, NEW DELHI] is squarely, applicable to the instant case. Also it is found that the grounds of appeal do not contradict the averment made by the respondents before the Commissioner (Appeals). Therefore, if the respondent have used the inputs on which credit was taken only on dutiable finished goods, the question of invoking Rule 6 (1) does not arise. - Decided against the Revenue - E/3638/2006-EX(DB) - Final Order No. 60086/2016 - Dated:- 19-5-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. Raju, Member (Technical) Shri Harvinder Singh, AR- for the appellant Ms. Reeta, Advocate-for the respondent ORDER The appellant M/s. Niranjan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT A-212. Before the Commissioner (Appeals), he made specific averments that they had utilized the inputs on which the credit was taken in the manufacture of product which are dutiable at the time of such utilization and manufacture. He further argued that the exemption was not unconditional and option of paying duty was open to the respondent. 4. We have gone through the rival submissions. We find that the Commissioner (Appeals) has relied on the decision in the case of Ashok Iron and Steel Fabricators (Supra) to set aside the demand. The said decision of the Tribunal has been upheld by Hon ble Supreme Court. The said decision of the Tribunal was given in the context of earlier modvat scheme. Learned AR was asked to produced if th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s reproduced below: 11. Reliance by the Ld. Adjudicating Authority on to Rule 6(1) of the Cenvat Credit Rules, 2002 is also not valid for the reasons indicated in the above para. The said Rule disallows credit only when the inputs on which credit has been taken are utilized in the manufacture of a product which exempted from payment of duty. This is not the case as exemption was not unconditional. Appellants had utilized the inputs on which credit was taken in the manufacture of products which were dutiable at the time of such utilization and manufacture. 6. We find that the grounds of appeal do not contradict this averment. If the respondent have used the inputs on which credit was taken only on dutiable finished goods, the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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