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TMI Blog2004 (1) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) by which the Commissioner (Appeals) has allowed the appeal of the assessee by setting aside the order passed by the original authority. The original authority had disallowed the credit amount of Rs. 1,92,828/- availed on capital goods by the assessee and directed the assessee to expunge the same. 2. The brief facts of the case are that the assessee-respondents are manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to nil rate of duty. Since the respondents availed the credit on capital goods which were also used by them for goods which are fully exempted from payment of duty, show cause notice was issued to the assessees which culminated in the order-in-original passed by the original authority against which the party moved the Commissioner (Appeals) who by the order impugned had allowed their appeal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the course of manufacture of the final product and such intermediate products are for the time being exempt from the whole of duty, whereas in the instant case, the credit is sought to be denied inasmuch as the capital goods are used both in the manufacture of dutiable and exempted final products. 4. Shri S.D. Sankaran, learned Consultant, for the respondents-assessee submitted that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) is not admissible. Admittedly in the present case the respondents-assessees are using the capital goods both for exempted as well as dutiable goods. I note that similar issue had come up for consideration before this Tribunal in the case of CCE, Coimbatore v. M/s. Hindustan Spinners Ltd. and Others and the Tribunal vide Final Order Nos. 927-931, dated 15-6-2001 [2001 (135) E.L.T. (146)] has held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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