2017 (2) TMI 433

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....vati Patil, Advocate for respondent Per : Ramesh Nair The fact of the case is that the appellant is engaged in the manufacture of Wind Mill Gear Boxes which were cleared on payment of duty as well as on exemption. The case of the department is that the appellant have availed credit in respect of inputs which were exclusively used in the exempted goods therefore they were not entitled to even....

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.... input was exclusively used in the exempted goods as per Rule 6 (1) of Cenvat Credit Rules, 2002 the assessee is not allowed to take credit if the input is used exclusively in the exempted goods. Therefore the Commissioner (Appeals) has gravely erred in allowing the appeal of the respondent. 3. Ms. Padmavati Patil, Ld. Counsel appearing on behalf of the respondents submits that the Ld. Commissi....

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....e cleared on payment of duty. She further submits that on the identical issue in the appellant's own case this Tribunal has dismissed the appeal of the Revenue, considering the fact that the respondent is engaged in the manufacture of Wind Mill Gear Boxes which are cleared under exemption as well as on payment of duty. 4. I have carefully considered the submissions made by both the sides. I fin....