https://www.taxtmi.com/caselaws?id=115736 Credit on capital goods is barred under Rule 57R(1) only where they are used exclusively in the manufacture of exempt or nil-rated final products. The purge gas recovery plant was treated as an add-on to the ammonia plant and was used to recover purge and flash gases for multiple purposes, including fuel, cooling and sale. Because its use in fertilizer manufacture was only incidental and not exclusive, the credit restriction did not apply and the assessee was entitled to the benefit. en-us Tue, 21 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115736 Credit on capital goods is barred under Rule 57R(1) only where they are used exclusively in the manufacture of exempt or nil-rated final products. The purge gas recovery plant was treated as an add-on to the ammonia plant and was used to recover purge and flash gases for multiple purposes, including fuel, cooling and sale. Because its use in fertilizer manufacture was only incidental and not exclusive, the credit restriction did not apply and the assessee was entitled to the benefit. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115736