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TMI Blog2019 (1) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice as these were the reasons given for seeking rejection of refund claims. The provisions of Rule 3 (4), will apply in favour of the appellant which discusses about the eligibility to avail CENVAT credit on capital goods if they are used for manufacturing of dutiable as well as exempted goods - Appeal disposed off. - E/787/2009-DB, E/788/2009-DB, E/789/2009-DB - A/30019-30021/2019 - Dated:- 2-1-2019 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Mr R. Murlidhar, Adv for the Appellant. Mr Bhanu Kiran, A.R. for the Respondent. ORDER Per: M.V. Ravindran. All these three appeals are raising the same question of law and on similar facts. Hence are being dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess of law, in the impugned order accepted the contentions of the appellant and held as under: 36 I allow the credit on the inputs and input services used in the manufacture of the goods cleared for export under bond during the relevant period covered under the show cause notice in O.R. No. 37/2008-Adjn (ADC) and O.R. No. 29/2009-Adjn (Commr). Since the proceedings are only on the question of admissibility of the credit on inputs and input services, further consequential action under Rule 5 of the CCR, 2004 will be taken by the jurisdictional Assistant/Deputy Commissioner as appropriate under the provisions contained therein Revenue has not preferred any appeal against the said orders. Appellant is aggrieved by paragraph 33 of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of CENVAT credit on inputs, input services and capital goods on the ground that the biscuits which were cleared for export are exempted if they are cleared locally. The adjudicating authority in the impugned order has come to a correct conclusion that the CENVAT credit available on the inputs and input services on the biscuits which are cleared for export has to be extended to appellant as export clearances are not covered by any of the provisions under Rule 6 (1), (2) and (3) of the CENVAT Credit Rules 2004. To that extent we find that the adjudicating authority was correct in upholding the contentions of the appellant. At the same time, we find that the impugned order has traversed beyond the allegations in the show-cause notice, wherei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... totally beyond the allegations made in the show-cause notice. In our view, when factually it is undisputed that appellant had exported capital goods on which CENVAT credit was availed and used the said capital goods for manufacturing of biscuits, which are dutiable and exempted. That is to say appellant is not manufacturing exclusively exempted goods from the capital goods which are procured by them. They are also using the same for the biscuits which are dutiable when they are cleared to domestic tariff area. This factual position is admitted by the adjudicating authority in the order-in-original. If that be so, we find that the provisions of Rule 3 (4), will apply in favour of the appellant which discusses about the eligibility to avail C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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