2017 (5) TMI 459

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.... B. Gaikwad, Advocate For the Respondent ORDER Per S. S. Garg The present appeal is filed by the Revenue against the impugned order dated 24.6.2004 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the assessee. 2. Briefly the facts of the case are that during the period from 4/2003 to 11/2003, the assessee was carrying out job work for M/s. TAFE, Doddaballa....

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....pugned order is not sustainable in law. He further submitted that in the case of CCE, Indore vs. Surya Roshini reported in 2002 (155) E.L.T. 481, it has been held that the availability of MODVAT credit is to be looked into at the time of receipt of capital goods. If the capital goods are exclusively used for manufacture of exempted goods, the credit is not admissible. 5. On the other hand, the le....