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TMI Blog2008 (5) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ly such carboys has been used further in the appellant’s factory in the manufacture of their final product, which stand cleared on payment of duty, hence credit cannot be denied on ground that it was used in mfg. of goods of job-worker - E/570/2007 - A/976/2008-WZB/AHD - Dated:- 16-5-2008 - Ms. Archana Wadhwa, Member (J) Shri J. C. Patel, Advocate, for the Appellant. Shri Sameer Chitkar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of capital goods contained in Rule 2(b) of Cenvat Credit Rules, 2002, capital goods means…….. "used in the factory of the manufacture of the final product ". Further, Rule 3 of the said Rules allow a manufacturer or producer of final products to take credit of duty paid on any capital goods received in the factory (emphasis provided). As such it becomes clear from the above provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant will not make the appellant disentitled to the benefit of the modvat credit. 3. Though the above decisions were cited before the Commissioner (Appeals), she has distinguished the same on the ground that the capital goods in those decisions were jigs and fixtures etc. in respect of which there was a Board circular. Such distinction made by the appellate authority cannot be held to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at emergence of any intermediate product, which is exempted on account of captive consumption, will not affect the availment of credit in respect of the capital goods or the inputs was used in the manufacture of the said intermediate product. 5. In view of the above, I do not find any reasons to disallow the credit to the appellants. It is also seen that as per terms of contract between the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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