https://www.taxtmi.com/caselaws?id=153788 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the admissibility of Cenvat credit on capital goods used for manufacturing both exempted and dutiable products. The Tribunal held that as the capital goods were not exclusively used for exempted goods and were utilized for products under different duty exemptions simultaneously, the denial of Cenvat credit was incorrect. The decision emphasized the distinction between fully exempted products and those subject to optional duty rates, ultimately concluding that the appellant was entitled to the Cenvat credit based on the specific circumstances and applicable legal provisions. en-us Mon, 18 Jan 2010 00:00:00 +0530 Fri, 15 May 2026 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153788 The Tribunal allowed the appeal, ruling in favor of the appellant regarding the admissibility of Cenvat credit on capital goods used for manufacturing both exempted and dutiable products. The Tribunal held that as the capital goods were not exclusively used for exempted goods and were utilized for products under different duty exemptions simultaneously, the denial of Cenvat credit was incorrect. The decision emphasized the distinction between fully exempted products and those subject to optional duty rates, ultimately concluding that the appellant was entitled to the Cenvat credit based on the specific circumstances and applicable legal provisions. Case-Laws Central Excise Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153788