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TMI Blog2019 (9) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... were cleared on payment of duty, availing the exemption notification 29/2004-CE. Therefore, the capital goods were not used continuously for two years for manufacture of exclusively exempted goods. Since the amendment is by way of substitution, it will be applicable from the retrospective effect. Tribunal in various judgments, under the same set of facts and dispute related to N/N. 29/2004-CE and 30/2004-CE, held that even though initially Nil rate of duty exemption under N/N. 30/2004-CE has been availed and subsequently, Notification No. 29/2004-CE availed and paid the duty, the Cenvat Credit on capital goods is admissible. Cenvat Credit on the capital goods is admissible - Appeal allowed - decided in favor of appellant. - Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, but the goods manufactured, per se were not exempted. He also submits that they started clearing the same goods under Notification No. 29/2004-CE from April 2017. Therefore, it cannot be said that the capital goods was used exclusively for manufacture of exempted goods. He alternatively submits that Rule 6 was substituted vide Notification No. 13/16-CE (NT) dated 01.03.2016. As per the substituted Rule, the bar on allowing the credit on receipt of capital goods is only on the condition and if the capital good is used for manufacture of exclusively exempted goods for a period of two years. He submits that as per the facts of the present case, though the capital goods was received in August 2015, but from August, 2015 they started manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny notification where exemption is granted based upon the value or quantity of clearances made or services provided in a financial year : Provided that where capital goods are received after the date of commencement of commercial production or provision of services, as the case may be, the period of two years shall be computed from the date of installation of such capital goods. (h) in sub-rule (7), after the words when a service is exported , the words or when a service is provided or agreed to be provided by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India shall be inserted with effect from 1st March, 2016. As per the above substituted Rule, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i- Chennai) (b) S.T. Cottex Exports (P) Limited vs. CCE. Ludhiana - 2010 (261) ELT 807 (Tri- Del.) (c) Sel Manufacturing Co. Limited vs. CCE, Chandigarh - 2016 (341) E.L.T. 308 (Tri.- Chan.) (d) Modern Petrofils Dty Division vs. CCE S.T., Vadodara 2014 (313) E.L.T. 545 (Tri- Ahmd.) (e) Oswal Woolen Mills. Limited vs. CCE, Ludhiana - 2012 (284) ELT 240 (Tri. Del.) (f) M/s Sanskar Processors Limited vs. CCE, Surat-I vide order no. WZB/AHD/2017 dated 30.11.2017. (g) CCE, Surat-I vs. M/s Sanskar Processors Limited in the High Court of Gujarat in Tax Appeal No. 1260 of 2008. (h) PSL Limited vs. CCE, Vishakhapatnam-I - 2007 (214) E.L.T. 238 (Tri. Bang.) 5. As per our abov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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