https://www.taxtmi.com/caselaws?id=266409 The appeal was dismissed as the appellants were deemed ineligible for CENVAT credit post-exemption withdrawal. The court upheld the lower authorities' decisions, emphasizing that credit admissibility is determined at capital goods receipt, regardless of subsequent changes in product classification. The historical use of capital goods in exempted product manufacturing rendered the appellants ineligible for credit under Rule 6(4) of CENVAT Credit Rules, 2001. 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 The appeal was dismissed as the appellants were deemed ineligible for CENVAT credit post-exemption withdrawal. The court upheld the lower authorities' decisions, emphasizing that credit admissibility is determined at capital goods receipt, regardless of subsequent changes in product classification. The historical use of capital goods in exempted product manufacturing rendered the appellants ineligible for credit under Rule 6(4) of CENVAT Credit Rules, 2001. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266409