2007 (11) TMI 609

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....ri Sameer Chitkara, SDR ORDER Per: Mrs. Archana Wadhwa, Member (Judicial) Vide their impugned order, the authorities below have rejected the cenvat credit on the capital goods availed by the appellant on the ground that during the period in question, they were exclusively used for the manufacture of exempted goods. On the other hand, it is the appellants contention that the period involv....

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....ntegra and in case of PSL Ltd. Vs. CCE, Visakhapatnam, as reported in 2007 (214) ELT 238 (Tri-Bang.), it was held that the modvat credit in respect of the goods cannot be denied, when the manufacturer used such goods for the manufacture of exempted final products for certain period and dutiable products for another period. For better appreciation, I reproduce Para 5 of the said decision. ....