Rajasthan High Court to Decide on Cenvat Credit for Capital Goods in Exempted Goods Manufacturing The High Court of Rajasthan admitted the case and issued notice to consider whether an assessee can claim Cenvat credit on capital goods used for ...
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Rajasthan High Court to Decide on Cenvat Credit for Capital Goods in Exempted Goods Manufacturing
The High Court of Rajasthan admitted the case and issued notice to consider whether an assessee can claim Cenvat credit on capital goods used for manufacturing exempted goods despite certain provisions debarring such credit.
The High Court of Rajasthan considered the following substantial questions of law in an appeal:
1. Whether the assessee can claim Cenvat credit on capital goods used exclusively for manufacturing exempted goods despite Rule 6(4) debarring such credit. 2. Whether the assessee can avail Cenvat credit on capital goods used exclusively for manufacturing exempted goods under Rule 6(6)(v) when benefiting from exemption Notification No. 30/2004-C.E. and higher drawback on exported goods. 3. Whether the assessee can claim Cenvat credit on capital goods used for manufacturing exempted goods exported under category 'A', considering Rule 6(4) prohibits such credit.
The Court admitted the case and issued notice.
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