https://www.taxtmi.com/caselaws?id=207402 The High Court upheld the Tribunal's decision allowing Cenvat Credit on capital goods not exclusively used in manufacturing exempted goods. The Court emphasized the integrated nature of the manufacturing process involving both old and new machinery, concluding that since the new machinery was not exclusively used for exempted goods, the assessee was entitled to the credit. The judgment clarified the application of Cenvat Credit rules in cases of integrated manufacturing processes, ruling in favor of the assessee and against the revenue. en-us Mon, 07 Mar 2011 00:00:00 +0530 Fri, 19 Aug 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207402 The High Court upheld the Tribunal's decision allowing Cenvat Credit on capital goods not exclusively used in manufacturing exempted goods. The Court emphasized the integrated nature of the manufacturing process involving both old and new machinery, concluding that since the new machinery was not exclusively used for exempted goods, the assessee was entitled to the credit. The judgment clarified the application of Cenvat Credit rules in cases of integrated manufacturing processes, ruling in favor of the assessee and against the revenue. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207402