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of <h1>Appeal Allowed: Modvat credit upheld for mixed goods manufacturing.</h1> <h3>M/s Sanskar Processors (P) Ltd. Versus CCE Surat-I</h3> The appeal was allowed in favor of the appellant, with the impugned order being set aside. The Tribunal held that modvat credit cannot be denied when ... - Issues involved: Rejection of cenvat credit on capital goods exclusively used for manufacturing exempted goods.Summary:1. The appellant contended that the capital goods in question were used for manufacturing excisable goods cleared on duty payment before 9.7.04. From 9.7.04 to 31.3.05, they opted for Notification No.30/04 and did not pay duty on manufactured goods meeting the notification's conditions. In June 05, the machines were again used for excisable goods cleared with duty payment, showing that modvat credit was not solely for exempted products. 2. Referring to the case of PSL Ltd. Vs. CCE, Visakhapatnam, it was held that modvat credit cannot be denied when goods are used for both exempted and dutiable products in different periods. The Tribunal ruled that the intention to manufacture both types of goods should be considered, and the period cannot be divided into parts for credit denial. Rule 57AD(2) does not mandate daily manufacturing of both types of goods, supporting the appellant's claim for credit.3. Following the precedent, the impugned order was set aside, and the appeal was allowed with consequential relief to the appellant.
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