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Documents citing M/S. Rana Sugars Ltd vs Cce, Ludhiana on 11 May, 2016

Vijayanagar Biotech Ltd vs Visakhapatnam - G S T on 26 August, 2019

11. The case of Rana Sugar Limited (supra) sought to be relied upon by the appellant was on a different footing where the sugar factory was manufacturing denatured alcohol which is dutiable and the intermediate product in the process of manufacturing was ethyl alcohol which was exempted. It has been held by the Tribunal that CENVAT Credit on the inputs and capital goods used in the manufacture of exempted intermediate product cannot be denied when the final product is dutiable. In the present case, the starch is the dutiable final product and gluten maize germ are final products which are exempted. What is sought to be denied is CENVAT Credit of capital goods on such machinery which is used for processing the exempted products after they are separated from the raw material. Ld. Counsel for the appellant sought to impress upon the Bench that the entire process is an integrated one and therefore CENVAT Credit cannot be denied on the capital goods. Even if the process is an integrated one, if a separate machinery is used for processing the exempted products after it has been separated from the main product or raw material and such machinery is used only for processing exempted products, CENVAT Credit cannot be availed by the appellant in view of the explicit provisions of Rule 6(4) of CCR (9) Appeal No. E/30211/2019 2004. I have also gone through the table submitted by the Counsel for the appellant cited above but the equipment indicated therein do not include the three equipments in dispute. Therefore, this argument does not carry their case any further.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document
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