https://www.taxtmi.com/caselaws?id=236781 The Tribunal ruled in favor of the appellant, allowing them to choose the most beneficial exemption under Notification No. 29/2004-CE and pay 4% duty without availing input duty credit. The appellant was also deemed eligible for Cenvat Credit on capital goods despite not exclusively using them for manufacturing exempted goods. The Tribunal waived the pre-deposit requirement and stayed recovery until the appeals were disposed of, emphasizing the appellant's right to select the favorable exemption and eligibility for Cenvat Credit based on the capital goods' usage. en-us Mon, 22 Apr 2013 00:00:00 +0530 Sat, 07 Sep 2013 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236781 The Tribunal ruled in favor of the appellant, allowing them to choose the most beneficial exemption under Notification No. 29/2004-CE and pay 4% duty without availing input duty credit. The appellant was also deemed eligible for Cenvat Credit on capital goods despite not exclusively using them for manufacturing exempted goods. The Tribunal waived the pre-deposit requirement and stayed recovery until the appeals were disposed of, emphasizing the appellant's right to select the favorable exemption and eligibility for Cenvat Credit based on the capital goods' usage. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236781