https://www.taxtmi.com/caselaws?id=205755 Capital goods credit under Rule 4(6) of the Cenvat Credit Rules, 2004 was held admissible to a job worker operating under Notification No. 214/86-CE. The Tribunal stated that the job-work notification and the bar on credit for capital goods used exclusively in exempted manufacture operate in different fields, and that "exclusively" requires sole and complete use in exempted production. Credit could not be denied merely because the processed goods were cleared without duty under the notification, where the work was carried out for further use in the manufacture of dutiable final products. Revenue's objection was rejected. en-us Mon, 11 Apr 2011 00:00:00 +0530 Fri, 05 Aug 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205755 Capital goods credit under Rule 4(6) of the Cenvat Credit Rules, 2004 was held admissible to a job worker operating under Notification No. 214/86-CE. The Tribunal stated that the job-work notification and the bar on credit for capital goods used exclusively in exempted manufacture operate in different fields, and that "exclusively" requires sole and complete use in exempted production. Credit could not be denied merely because the processed goods were cleared without duty under the notification, where the work was carried out for further use in the manufacture of dutiable final products. Revenue's objection was rejected. Case-Laws Central Excise Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205755