2013 (10) TMI 328

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....lant : Mr. S. Raghu, Advocate For the Respondents : Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per: M. V. Ravindran; These two appeals are filed against Order-in-Appeal No. 4 & 5/2010 dated 24.12.2010. Since the issue involved in these two cases pertains to the very same assessee and also on a similar set of facts, they are being disposed of by common order. 2. As the issu....

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....d the appeal filed by the Revenue and set aside the Order-in-Original. The effect of such an order is that appellant herein is denied of the CENVAT credit availed on capital goods. 4. Learned counsel appearing on behalf of the appellant would submit that during the period 1999-2002, appellant had received the capital goods on which Central Excise duty was paid. It is his submission that the app....

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.... used for manufacturing of exempted products when they were received in the factory during the year 1999-2002. It is also undisputed that the appellants have started paying duty on the final products from April 2003. 6.1 In the light of the above factual matrix, we find that the appeals filed by the appellant have no merits on the face of the ratio laid down by the Larger Bench in Spenta Intern....