2011 (1) TMI 491

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.... Ajay Kumar Mittal, JJ. REPRESENTED BY : Shri Kamal Sehgal, Advocate, for the Appellant. [Order per : Adarsh Kumar Goel, J.]. - This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 against order dated 18-1-2010 [2010 (261) E.L.T. 807 (Tribunal)] passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (for short 'the Tribunal') ....

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....cope of definition of 'exempted goods' as specifically provided under Rule 2(d) of the Cenvat Credit Rules, 2004 itself?" 2. The assessee is manufacturer of cotton yarn and other items. For period from January, 2005 to March, 2005, it cleared goods. Under Notification No. 30/2004-C.E., dated 9-7-2004, it claimed cenvat credit on capital goods used in the manufacturing. The amount involved ....

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....d for optional duty and the assessee never invoked the said notification. In such a situation, the view of the Tribunal is against the view taken by it in CCE, Indore v. Surya Roshni Ltd. - 2003 (155) E.L.T. 481 (T) which was upheld by the Supreme Court [2003 (158) E.L.T. A273 (S.C.)]. As per the said judgment, on capital goods which are exclusively used in manufacture of exempted goods, credit wa....

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.... the appellants started available benefit of notification No. 29/04-C.E. in respect of their clearance for export where there is optional rate of duty of 4% and there is no dispute about the fact that notification No. 29/04-C.E. and 30/04-C.E. were being available during the same period simultaneously. In view of this position, it cannot be said that the capital goods, in question, had been used e....