2015 (10) TMI 984

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.... Hemant Bajaj, Adv. For the Respondent : Shri M S Negi, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order for denial of refund claim. 2. The facts of the case are that the appellant is manufacturer of electric bulbs. They are procuring inputs, capital goods etc., and availing Cenvat Credit thereon. On 02.01.2006 they opted to avail exemption under not....

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.... Cenvat Credit attributable to the inputs / input contained in work-in-progress or finished goods was having different views of this Tribunal. Therefore, the matter was referred to the Larger Bench of this Tribunal in the case of HMT Vs. CCE-2008 (232) ELT 217 (Tri-LB), this Tribunal held that it is only at the time of availment of Cenvat Credit is to be seen whether product is dutiable or not. La....

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....de and refund claim be allowed. 4. On the other hand Ld. AR reiterated the findings of the impugned order. He also relied on the decision in the case of Brook Bond Upton India Ltd. Vs. CER-2012 (283) ELT 336 (All). 5. Heard the parties. Considered the submission. 6. The short issue before us is that whether at the time of opting for area based exemption under notification no. 50/2003-CE t....

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....final product is manufactured. All that the Department is required to ensure is, that the Cenvat Credit taken by the assessee at the time of the receipt of the inputs is for the manufacture of the final product, on which excise duty is payable. If the excisable duty is withdrawn subsequently, or the final product becomes exempted from payment of excise duty by means of a notification, the Cenvat C....