https://www.taxtmi.com/caselaws?id=123923 The Tribunal upheld the Commissioner's order denying Cenvat credit eligibility for capital goods used in manufacturing both dutiable and exempted products. The decision emphasized that credit eligibility is determined at the time of receipt based on actual use for dutiable goods, not just capability, even if subsequent modifications allow for such use. The Tribunal found the appellant's arguments regarding intent and machinery capability insufficient, affirming the legality of the Commissioner's decision and dismissing the appeal. en-us Thu, 01 May 2008 00:00:00 +0530 Thu, 07 Sep 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123923 The Tribunal upheld the Commissioner's order denying Cenvat credit eligibility for capital goods used in manufacturing both dutiable and exempted products. The decision emphasized that credit eligibility is determined at the time of receipt based on actual use for dutiable goods, not just capability, even if subsequent modifications allow for such use. The Tribunal found the appellant's arguments regarding intent and machinery capability insufficient, affirming the legality of the Commissioner's decision and dismissing the appeal. Case-Laws Central Excise Thu, 01 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123923