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of <h1>Tribunal grants Cenvat Credit on non-exempt goods; waiver of pre-deposit allowed</h1> The Tribunal allowed the appellant's claim for Cenvat Credit on goods that were not exempted, emphasizing the dutiability of the goods as a crucial ... Cenvat Credit - job worker the goods manufactured by it being dutiable in the hands of the ultimate manufacturer - Only because the goods are exempted, cenvat credit was disallowed – Held that:- When the goods was not exempted goods since that was dutiable the intermittent stage the appellant cannot be denied the benefit claimed – In favor of assessee Issues:1. Claim of Cenvat Credit on exempted goods.Analysis:The appellant, a job worker, claimed Cenvat Credit on goods manufactured by them, which were subject to clearance through an Exemption Scheme under Notification No. 214/86. The appellant argued that even though the goods were exempted, they were entitled to claim Cenvat Credit on inputs used, citing relevant judgments such as Union of India vs. Flex Chemicals Ltd. The appellant contended that denial of Cenvat Credit solely based on goods being exempted was incorrect.The Departmental Representative (DR) opposed the appellant's claim, asserting that once goods are exempted, Cenvat Credit cannot be availed. The DR supported the decision of the lower authority disallowing the Cenvat Credit.Upon hearing both parties and examining the records, the Tribunal referred to a stay order indicating that the appellant was entitled to benefits as granted in previous cases like Flex Chemicals Ltd. and Modi Sales. The Tribunal held that since the goods were not exempted and were dutiable, the appellant should not be denied the claimed benefit. Considering these factors, the Tribunal granted waiver of pre-deposit and allowed both appeals in favor of the appellant.In conclusion, the Tribunal upheld the appellant's right to claim Cenvat Credit on goods that were not exempted, emphasizing the dutiability of the goods as a crucial factor in determining the eligibility for Cenvat Credit.
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