2023 (10) TMI 591

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.... Ceramic Roller and Bellow on the belief that these items were used in the manufacture of Roller Kiln, therefore, the same are the parts of capital goods and there is no bar in availing the cenvat credit on the capital goods. Therefore, they are eligible for exemption Notification No 05/2006 - CE. The objection by the audit party was that ceramic roller and bellow on which credit was taken are inputs used for manufacture of Kiln and there is bar in the Notification No. 05/2006 for availment of cenvat credit on inputs. Since the appellant had availed the cenvat credit, Show cause notice was issued proposing denial of exemption and consequential demand of duty, penalty and interest. The Adjudicating Authority while adjudicating the said show ....

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....99/- and interest there on. Consequently, they became eligible for exemption Notification No 05/2006-CE. 2.2 He submits that in absolute identical issue this Tribunal has accepted the reversal of credit in order to extend the benefit of exemption Notification No 05/2006-CE in case of Acme Ceramics - 2023 (5) TMI 134- CESTAT AHMEDABAD and matter was remanded to the Adjudicating Authority for ensuring the reversal of credit and payment of interest there on. He submits that in view of the above settled legal position since the appellant is ready to forego the cenvat credit and also to pay the interest on such cenvat credit, the benefit of exemption Notification No 05/2006 - CE may be restored to the appellant. He also placed reliance on the f....