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<h1>Claiming cenvat credit on inputs for manufacturing capital goods is allowable without double benefit</h1> <h3>PARAGON INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY</h3> PARAGON INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, TRICHY - 2013 (294) E.L.T. 309 (Tri. - Chennai) The Appellate Tribunal CESTAT Chennai ruled that taking cenvat credit on inputs used in the manufacture of capital goods is permissible, even if depreciation is claimed on the capital goods under income-tax law. The demand was found to be not sustainable as no double benefit was availed. Pre-deposit requirement was waived during the appeal.