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TMI Blog2021 (6) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... lant is in appeal against the impugned order wherein the credit has been denied in terms of Notification No.13/2016-CE (NT) 1.3.2016. 2. The facts of the case are that the appellant is located in the State of Himachal Pradesh and availing the benefit of area-based exemption. The appellant purchased certain capital goods which were installed during the month of Nov.15 to March, 2016. With effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of denial of credit was confirmed along with interest and equivalent amount of penalty was also imposed. Against this said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that although they have purchased capital goods during April, 2015 but the goods were installed in the month of March, 2016 and their final product was dutiable, therefore, they are entitled to cenve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of International Cylinders Pvt.Ltd. vs. CCE & ST -2019 (6) TMI 316. 4. On the other hand, Ld.AR opposed the contention of the Ld.Counsel and submits that in the case of Welspun India Limited (supra) relied upon by the appellant subsequent as capital goods purchased by the appellant during the period 2015 to November, 2015 when they exclusively fully exempted goods, they are not entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or manufacture of dutiable goods. In that circumstance, the provision of Notification No.13/16-CE dated 1.3.2016 are not applicable to the facts of the case. It is admitted fact that the goods have been used by the manufacture of dutiable goods, therefore, in terms of Rule 3 of the Cenvet Credit Rule,2004 the appellant is entitled to avail credit. The case law relied upon by the Ld. counsel have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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