2017 (7) TMI 287

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....Singh, D.R. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 27.01.2015 passed by the Commissioner (Appeals), Central Excise, Meerut. 2. Brief facts of the case are that the appellant availed area-based exemption under Notification No.50/2003-CE dated 10.06.2003. Upon completion of the period mentioned in the said Notification, the appellant started payi....

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....on the Larger Bench decision of this Tribunal in the case of Spenta International Ltd. Vs. CCE - 2007 (216) ELT 0133 (Tri. LB). 3. The ld. Advocate appearing for the appellant submits that though the capital goods were installed during the period of availment of exemption, but those capital goods were also used for manufacture of the excisable goods, on which, duty was payable w.e.f. 04.01.2014....

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....ring for the respondent reiterates the findings recorded in the impugned order and submits that at the time of installation of the capital goods in the factory, since the finished goods manufactured were entirely exempted from payment of duty, the case of the appellant falls under the embaro created in Rule 6 (4) of the Cenvat Credit Rules, 2004 and thus, benefit thereof cannot be available to the....

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....actured, which attracted payment of duty, as per provisions of sub rule (4) of Rule 6 ibid, Cenvat benefit is not permissible to the appellant. The Larger Bench of this Tribunal in the case of Spenta International Ltd. has held that cenvat eligibility is to be determined with reference to the dutiability of the final product on the date of the receipt of the goods or the date of utilization/eligib....