https://www.taxtmi.com/caselaws?id=213470 Rule 6(4) of the Cenvat Credit Rules, 2004 permits denial of credit on capital goods only when they are exclusively used in manufacturing exempted final products. Where the final product is also capable of clearance on payment of concessional duty under a separate notification, it is not treated as wholly exempt merely because clearances during the relevant period were made only under an exemption notification. A different factual setting was held inapplicable. On that reasoning, Cenvat credit on the capital goods could not be denied. en-us Fri, 27 Apr 2012 00:00:00 +0530 Thu, 10 Jan 2013 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213470 Rule 6(4) of the Cenvat Credit Rules, 2004 permits denial of credit on capital goods only when they are exclusively used in manufacturing exempted final products. Where the final product is also capable of clearance on payment of concessional duty under a separate notification, it is not treated as wholly exempt merely because clearances during the relevant period were made only under an exemption notification. A different factual setting was held inapplicable. On that reasoning, Cenvat credit on the capital goods could not be denied. Case-Laws Central Excise Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213470