2015 (9) TMI 873

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.... For the Petitioner : Shri B.L. Narsimhan, Advocate For the Respondent : Shri R.K. Grover, DR ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order denying CENVAT Credit on the capital goods procured by the appellant. Consequently, demanding the duty along with interest. 2. The facts of this case are that the appellant during the impugned period, i.e., from ....

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....nal product is not excisable as the appellant is manufacturing exempted final product. Therefore, they are not entitled to avail CENVAT Credit on the capital goods The Adjudicating Authority dropped the proceedings. Revenue filed an appeal before the ld. Commissioner (appeal) to deny the CENVAT Credit to the appellant on capital goods. Consequently, demanded duty along with interest and also impos....

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.... the appellant is that the activity undertaken by the appellant amounts to manufacture and the final product cleared by the appellant is dutiable. Therefore, the provision of Rule 6 (4) of CENVAT Credit Rules, 2004 are not applicable to the facts of this case. 3. In these circumstances, they are entitled to take CENVAT Credit on capital goods. He further submits that in the case of Income Tax O....