https://www.taxtmi.com/caselaws?id=240048 The Tribunal dismissed the Revenue's appeal and affirmed the respondent's eligibility for capital goods cenvat credit. It held that the capital goods were not exclusively used in the manufacture of exempted final products, as waste and scrap were cleared on duty payment. The Tribunal interpreted the relevant rules and notifications to allow the credit despite exemption on the main product, concluding that Rule 6(4) of the Cenvat Credit Rules did not apply in this scenario. en-us Thu, 19 Sep 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240048 The Tribunal dismissed the Revenue's appeal and affirmed the respondent's eligibility for capital goods cenvat credit. It held that the capital goods were not exclusively used in the manufacture of exempted final products, as waste and scrap were cleared on duty payment. The Tribunal interpreted the relevant rules and notifications to allow the credit despite exemption on the main product, concluding that Rule 6(4) of the Cenvat Credit Rules did not apply in this scenario. Case-Laws Central Excise Thu, 19 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240048