2016 (3) TMI 1161

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..... s. In that circumstances, I do agree with the observation made by the ld. Commissioner (A) holding that respondent is entitled to avail Cenvat credit on the capital goods in question - Appeal dismissed
Shri Ashok Jindal, Member (J) Shri G.R. Singh, AR, for the Appellant. Shri G.S. Sandhu, Advocate, for the Respondent. ORDER The revenue is in appeal against the impugned wherein ld. Commissioner (Appeals) after examining the records allowed Cenvat credit on capital goods used by the respondent for manufacturing of dutiable as well as exempted final product. 2. The facts of the case are that the respondent is engaged in manufacturing of Rectified Spirit, Extra Neutral Alocohol, Fermentation & Distillation, Fusel Oil and CO2 gas. A .....

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..... ined by the ld. Commissioner (Appeals) in the impugned order wherein : 7. I have carefully gone through the records of the appeal, grounds of appeal and the submissions made by the appellants at the time of personal hearing. Appellants have raised the following two issues :- (i) That capital goods are used in the manufacture of both denatured spirit (DNS) and exempted Rectified Spirit (RS), therefore, cenvat credit has been rightly availed by the appellants; (ii) that demand is time barred because under Rule 57Q of the rules the appellants gave required declarations that in the manufacture of denatured spirit (DNS) and Fusel Oil capital goods are used as capital goods. 8. So far as the point raised by the appellants regardin .....

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..... tral Excise duty. It is observed from some of the invoices of Rectified Spirit (RS) enclosed with the appeal that Rectified Spirit (RS) is also directly sold on payment of central excise duty when such consignments are sold to laboratories, educational institutions or Industrial units, like Head Department Botony, Punjabi University Patiala, Govt. Medical College Patiala, Govt. College Malerkotal, Govt. College for women Ludhiana and industries like M/s Indian Sucrose Ltd.; Hoshiarpur, M/s. Glaxo Smithkline Consumer Healthcare Ltd.; Nabha, M/s. IOC Chemical & Pharmaceuticals Ltd.; Sangrur and M/s. Ind-Swift Laboratories Ltd.; Bhagwanpur, etc. 8. As it is evident from fact on record that the capital goods have been used by the responde .....

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