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TMI Blog2018 (2) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellant s own case [2011 (1) TMI 491 - PUNJAB & HARYANA HIGH COURT ], the Hon'ble Punjab & Haryana High Court has held that it cannot be said that the capital goods, in question, had been used exclusively for the manufacture of fully exempted finished products. Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital goods which are exclusively used in the manufacture of exempted goods. Demand set aside - appeal dismissed - decided against Revenue. - Appeal No. E/291/2009-DB - Final Order No. 60090/2018 - Dated:- 15-2-2018 - Mr. Ashok Jindal, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Shri Satyapal, A.R. for the Appellant- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the benefit of Notification No. 29/2004-CE with effect from 18.06.2005. They had thus cleared the goods on payment of duty, as well as without payment of duty hence the contention of the department that the capital goods had been used exclusively for the manufacture of exempted goods was not correct. He relied on the judgment of Hon'ble Punjab Haryana High Court in their own case, C.C.E.-CHD vs. S.T. cottex exports as reported at 2011 (268) ELT 318 (P H), in which under identical circumstances, the order of the Tribunal allowing them the benefit of Cenvat credit of capital goods had been upheld. 4. Heard the parties and perused the record. 5. We find that the appellants had availed Cenvat credit of capital goods during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .E. and 30/04-C.E. were being available during the same period simultaneously. In view of this position, it cannot be said that the capital goods, in question, had been used exclusively for the manufacture of fully exempted finished products. Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital goods which are exclusively used in the manufacture of exempted goods. But is is not so in this case. In the case of Surya Roshni Ltd. (supra) relied upon by the Commissioner (Appeals), the finished products at the time of receipt of capital goods were fully and unconditionally exempt from duty while it is not so in this case as in this case while Notification No. 30/4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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