https://www.taxtmi.com/caselaws?id=205377 Rule 4(6) of the Cenvat Credit Rules, 2004 was read as denying capital goods credit only where the goods are used exclusively in the manufacture of exempted goods. Notification No. 214/86-C.E. for job work was treated as distinct from a general exemption, because the processed goods were intended for use in the manufacture of dutiable final products. On that basis, capital goods used in job-work manufacture were not barred from credit merely because the intermediate goods were not cleared on payment of duty. The assessee was therefore entitled to capital goods credit and the Revenue's objection failed. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 24 Aug 2011 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205377 Rule 4(6) of the Cenvat Credit Rules, 2004 was read as denying capital goods credit only where the goods are used exclusively in the manufacture of exempted goods. Notification No. 214/86-C.E. for job work was treated as distinct from a general exemption, because the processed goods were intended for use in the manufacture of dutiable final products. On that basis, capital goods used in job-work manufacture were not barred from credit merely because the intermediate goods were not cleared on payment of duty. The assessee was therefore entitled to capital goods credit and the Revenue's objection failed. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205377