https://www.taxtmi.com/caselaws?id=242197 The Tribunal allowed the appeal in favor of the appellant, who was denied Cenvat credit on capital goods used in manufacturing fractionated pure/impure Spirit. The Tribunal ruled that if capital goods were used in producing exempted products later used in dutiable final products, credit cannot be denied. The Revenue acknowledged this principle in a separate case, leading to the Commissioner dropping the demand and setting aside the order denying credit. en-us Thu, 04 Apr 2013 00:00:00 +0530 Fri, 10 Jan 2014 10:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242197 The Tribunal allowed the appeal in favor of the appellant, who was denied Cenvat credit on capital goods used in manufacturing fractionated pure/impure Spirit. The Tribunal ruled that if capital goods were used in producing exempted products later used in dutiable final products, credit cannot be denied. The Revenue acknowledged this principle in a separate case, leading to the Commissioner dropping the demand and setting aside the order denying credit. Case-Laws Central Excise Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242197