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TMI Blog2024 (10) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... d judgments under the same set of facts and dispute related to notifications 29/2004-CE and 30/2004-CE held that even though initially Nil rate of duty exemption under notification 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.' From above decision, it can be seen that the facts of the present case are identical to the fact of the above case in the appellant s own case. Therefore, ratio of the above decision is directly applicable. Accordingly, the appellant is entitled for the Cenvat credit on capital goods. The impugned order is set aside - Appeal is allowed. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR And HON'BLE MEMB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods only for two years from the date of receipt of the capital goods. He submits that in the present case at the time of completion of two years the appellant started manufacturing the goods, on the same capital goods, which attracts excise duty. Therefore, as per the amended Rule 6(4) of Cenvat Credit Rules, the appellant has correctly availed the Cenvat credit. This issue in the appellant s own case, vide final order No. A/11732/2019 dated 30.07.2019 decided in their favour by CESTAT Ahemdabad. 3. Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be said that the capital goods was used exclusively for manufacture of exempted goods. He submits that this issue, particularly related to notification no. 29/2004-CE and 30/2004-CE, has been considered in various following judgment of this Tribunal/High Court: 1. Commr. of C.Ex., Madurai vs. Eastman Spinning Mills (P) Ltd. 2011(271) E.L.T. 256 (Tri- Chennai) 2. S.T. Cottex Exports (P) Ltd. vs. Commr of C.Ex. Ludhiana 2010 (261) E.L.T. 807 (Tri- Del.) 3. Sel Manufacturing Co. Ltd. vs. Commr. of C.Ex., Chandigarh 2016 (341) E.L.T. 308 (Tri.- Chan.) 4. Modern Petrofils Dty Division vs. Commr. of Ex. S.T., Vadodara 2014 (313) E.L.T. 545 (Tri- Ahmd.) 5. Oswal Woolen Mills. Ltd. Vs. Commr. of C.Ex. Ludhiana 2012 (284) E.L.T. 240 (Tri. Del.) 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE (N.T.) dated 01/03/2016 but the amendment is by way of substitution of Rule 6 (4). The substituted rule 6 (4) is given below: 5. In rule 6 of the said rules,- (a) for sub-rule (1), the following ... (b) .. (g) for sub-rule (4), the following sub-rule shall be substituted, namely :- (4) No CENVAT credit shall be allowed on capital goods used exclusively in the manufacture of exempted goods or in providing exempted services for a period of two years from the date of commencement of the commercial production or provision of services, as the case may be, other than the final products or output services which are exempt from the whole of the duty of excise leviable thereon under any notification where exemption is granted based upon the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Haryana ors. 2004 (10) TMI 553 (SC) 2. Govt. of India vs. Indian Tobacco Co. 2005 (8) TMI 113 (SC) It is also observed that the Tribunal in the cited judgments under the same set of facts and dispute related to notifications 29/2004-CE and 30/2004-CE held that even though initially Nil rate of duty exemption under notification 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. 5. As per my above discussion, I am of the view that Cenvat Credit on the capital goods is admissible. Accordingly, the impugned order is set aside, appeal is allowed. From above decision, it can be seen that the facts of the present case are identical to the fact o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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