https://www.taxtmi.com/caselaws?id=218284 Cenvat credit on capital goods cannot be denied where the goods are used in a single integrated manufacturing process that necessarily produces an intermediate product before the dutiable final product emerges. Spirit first came into existence and was then denatured to produce the dutiable final product, so the process could not be artificially split to treat the capital goods as used only for a non-dutiable output. The fact that a major portion of the spirit was cleared without duty did not create a percentage-based restriction under the credit rules. Credit was therefore available in relation to the manufacture of the dutiable final product. en-us Fri, 30 Mar 2012 00:00:00 +0530 Fri, 26 Oct 2012 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218284 Cenvat credit on capital goods cannot be denied where the goods are used in a single integrated manufacturing process that necessarily produces an intermediate product before the dutiable final product emerges. Spirit first came into existence and was then denatured to produce the dutiable final product, so the process could not be artificially split to treat the capital goods as used only for a non-dutiable output. The fact that a major portion of the spirit was cleared without duty did not create a percentage-based restriction under the credit rules. Credit was therefore available in relation to the manufacture of the dutiable final product. Case-Laws Central Excise Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218284