https://www.taxtmi.com/caselaws?id=152425 The Appellate Tribunal CESTAT NEW DELHI held that an SSI unit can claim input credit for Cenvat on inputs used for manufacturing capital goods, even if the output is exempt within the ceiling limit. Denial of such credit goes against the law's intent. The Revenue's appeal was rejected. en-us Tue, 20 Oct 2009 00:00:00 +0530 Wed, 03 Jul 2013 12:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152425 The Appellate Tribunal CESTAT NEW DELHI held that an SSI unit can claim input credit for Cenvat on inputs used for manufacturing capital goods, even if the output is exempt within the ceiling limit. Denial of such credit goes against the law's intent. The Revenue's appeal was rejected. Case-Laws Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152425