https://www.taxtmi.com/caselaws?id=77028 Cenvat credit on capital goods was held admissible because the plant formed an integral part of the iron and steel manufacturing process and was not exclusively used to produce exempted goods. The Tribunal found that the equipment removed hazardous chemicals and gases from coke oven gas before its use in the final process, while ammonium sulphate emerged only incidentally as a by-product. Relying on the view that credit is available where machinery is not exclusively used for exempted goods, the Tribunal upheld the credit and rejected the Revenue's challenge. en-us Mon, 04 May 2009 00:00:00 +0530 Tue, 10 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77028 Cenvat credit on capital goods was held admissible because the plant formed an integral part of the iron and steel manufacturing process and was not exclusively used to produce exempted goods. The Tribunal found that the equipment removed hazardous chemicals and gases from coke oven gas before its use in the final process, while ammonium sulphate emerged only incidentally as a by-product. Relying on the view that credit is available where machinery is not exclusively used for exempted goods, the Tribunal upheld the credit and rejected the Revenue's challenge. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77028