https://www.taxtmi.com/forum/issue?id=3881 The operative principle recorded is that Cenvat credit on capital goods is claimable only when those goods are used in manufacture of products on which central excise is payable and which are cleared on payment of duty; where the final product (here, rectified spirit) is subject only to state excise and not central excise, respondents advised that Cenvat credit would not be available. en-us Mon, 05 Mar 2012 21:06:03 +0530 Thu, 23 Jan 2025 15:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3881 The operative principle recorded is that Cenvat credit on capital goods is claimable only when those goods are used in manufacture of products on which central excise is payable and which are cleared on payment of duty; where the final product (here, rectified spirit) is subject only to state excise and not central excise, respondents advised that Cenvat credit would not be available. Discussion-Forum Central Excise Mon, 05 Mar 2012 21:06:03 +0530 https://www.taxtmi.com/forum/issue?id=3881