2017 (4) TMI 1079

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.... impugned order wherein the cenvat credit availed by the appellant on capital goods was sought to be denied. 2. The facts of the case are that the appellant procured the capital goods during the period April, 2006 to May, 2006 and availed the cenvat credit on these capital goods. As the appellant has cleared the goods in domestic market under Notification No.30/04-CE dated 9.7.2004 without paymen....

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....s engaged in the manufacture of dutiable as well as exempted final products, therefore the appellant has correctly taken the credit on these capital goods. To support this contention, he relied on the decision of the Tribunal in the case of S.T. Cottex Exports Pvt.Ltd.-2010 (261) ELT 807 (Tri.-Del.) which has been affirmed by the Hon'ble Punjab & Haryana High Court reported in 2012 (26) STR 65 (P&....

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.... the time of procurement of the capital goods, the final products were exempt, therefore, they were not entitled to avail cenvat credit. The facts in hand are entirely different from the case of Surya Roshini Ltd. 7. In this case, at the time of procurement of capital goods, their final products were dutiable and clearing the goods on payment of duty. Further in the case of S.T. Cottex Exports Pv....