https://www.taxtmi.com/caselaws?id=266409 CENVAT credit on capital goods used exclusively to manufacture exempted final products is not admissible when tested at the time of receipt under Rule 6(4) of the CENVAT Credit Rules, 2004. Later withdrawal of the exemption and the resulting dutiability of the final products does not revive a credit entitlement that was absent when the capital goods were received. A decision concerning mixed use of capital goods for exempted and dutiable products was distinguished on the facts because the goods here were used only for exempted production for more than four years, so the claim remained disallowed. en-us Fri, 05 Jun 2015 00:00:00 +0530 Sat, 07 May 2016 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266409 CENVAT credit on capital goods used exclusively to manufacture exempted final products is not admissible when tested at the time of receipt under Rule 6(4) of the CENVAT Credit Rules, 2004. Later withdrawal of the exemption and the resulting dutiability of the final products does not revive a credit entitlement that was absent when the capital goods were received. A decision concerning mixed use of capital goods for exempted and dutiable products was distinguished on the facts because the goods here were used only for exempted production for more than four years, so the claim remained disallowed. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266409