2019 (7) TMI 259

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....ant Commissioner, Authorised Representative for the Respondent ORDER PER: AJAY SHARMA Order dated 08.10.2014 passed by the Commissioner of Central Excise (Appeals), Pune in Order-in-Appeal No. PUN-EXCUS-002-APP-55-14-15 has been impugned in the instant Appeal. 2. The main issue to be decided is whether the credit of duty paid on the capital goods is admissible to the Appellants and whe....

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....edit Rules, 2004, which were in operation during the relevant period, clearly reveals that the same intends to disallow the credit on capital goods only when they are exclusively used in the manufacture of exempted goods or exclusively used for providing exempted services. He further submitted that the term 'exclusively' used in Rule 6(4) ibid indicates that the use should be only and only for exe....

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....upto Rs. 10 lakhs provided under Notification No.6/2005-ST, dated 1.3.2005. Whereas according to the learned commissioner as per condition No.2(iii) of the aforesaid notification, the provider of taxable service shall not avail the Cenvat Credit under Rule 3 of the said rules, on capital goods received in the premises of provider of such taxable service during the period in which the service provi....

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....e the learned Commissioner. 4. I have gone through the impugned order and find that none of these submissions have been recorded in the impugned order and it is not clear whether any such submissions have been made by the Appellant during the course of hearing. Even, if it is assumed that these submissions were not raised earlier, then also learned Counsel for the Appellant is entitle to raise ....