https://www.taxtmi.com/caselaws?id=256304 The Tribunal held that the appellant had the right to choose the more beneficial exemption and could not be compelled to avail a specific notification. The appellant's capital goods were deemed eligible for Cenvat Credit as they were not exclusively used for manufacturing exempted products. The appellant's decision not to avail input duty credit did not restrict their choice of exemption notification. The Tribunal emphasized that the denial of Cenvat Credit on capital goods was unwarranted, and the appeals were allowed based on the correct interpretation of the exemption notifications. en-us Fri, 02 Jan 2015 00:00:00 +0530 Fri, 15 May 2026 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256304 The Tribunal held that the appellant had the right to choose the more beneficial exemption and could not be compelled to avail a specific notification. The appellant's capital goods were deemed eligible for Cenvat Credit as they were not exclusively used for manufacturing exempted products. The appellant's decision not to avail input duty credit did not restrict their choice of exemption notification. The Tribunal emphasized that the denial of Cenvat Credit on capital goods was unwarranted, and the appeals were allowed based on the correct interpretation of the exemption notifications. Case-Laws Central Excise Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256304