2007 (11) TMI 609

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 involved in the present appeal is from July....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. "5. We have gone through the records of the ca....