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TMI Blog2018 (10) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ity is to be determined with respect to dutiability of the final product on the date of receipt of capital goods. The show cause notice is bad for invocation of extended period of limitation, suppression of facts etc. - Appeal allowed - decided in favor of appellant. - Ex. Appeal No. 51252 of 2018 - A/52812/2018-EX[DB] - Dated:- 16-8-2018 - Mr. Anil Choudhary (Judicial) And Mr. Bijay Kumar, Member (Technical) Sh. Aalok Arora, Advocate for the appellant Sh. S. K. Bansal, AR for the Respondent ORDER Per: Anil Choudhary: Heard the parties. 2. The issue involved in this appeal is whether the show cause notice is validly issued or is hit by limitation. Further, whether the appellant is entitled to avail cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant was paying duty, therefore, according to Rule 4(2) of Cenvat Credit Rules, 2004, the cenvat credit was admissible. With regard to applicability of Rule 6(4) of Cenvat Credit Rules, 2004, the appellant submitted, since on the date of receipt of capital goods, the appellant was paying duty, therefore, provisions of Rule 6(4) is not applicable, moreover, Rule 6(4) is not applicable to inputs. In support of his contention, Ld. Advocate relied on the following judgments: i) Spenta International Ltd. vs. CCE, Thane -2007 (216) ELT 133 (Tri. LB) ii) CCE, Meerut-I vs. APCO Pharma Ltd. -2015 (319) ELT 641 (Uttarakhand). iii) Naini Papers Ltd. vs. CCE, Meerut-II -2016 (343) ELT 630 (Tri. Del.) iv) Ceema Papers Ltd. vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , is the date of receipt of capital goods, and not the date of utilisation. Rule 6(4) of Cenvat Credit Rules do not permit cenvat credit on capital goods used exclusively in manufacture of exempted goods. It was held that credit eligibility is to be determined with respect to dutiability of the final product on the date of receipt of capital goods. Ld. Counsel relied on the decision of this Tribunal in the case of Uttam Sugar Mills Ltd. (supra) being Final Order No. 56996 -57000/2017 dt. 18.09.2017. As appellant was paying duty during the relevant time when such inputs, capital goods received. Accordingly, they have rightly taken cenvat credit. Further, with regard to audit report, it is evident that the audit was conducted during the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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