TaxTMI 
TaxTMI 
2015 (9) TMI 873
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....rsimhan, 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 2002 to 2003, was engaged in the activity of ....
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.... 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 imposed penalty. Aggrieved from the said order the....
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....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 Officer, Udaipur Vs. Arihant Tiles and Marbles (P)....