https://www.taxtmi.com/caselaws?id=174891 Cenvat credit on capital goods could not be denied merely because the goods were used exclusively for exempted manufacture during one part of the relevant period, where they were also used for dutiable production in other periods. The Tribunal applied the principle that the manufacturing period cannot be split into isolated segments to disallow credit and held that the relevant Cenvat rule does not require dutiable and exempted goods to be produced on a day-to-day basis throughout the year. Credit on the capital goods was therefore admissible and the denial was unjustified. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 14 Dec 2015 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174891 Cenvat credit on capital goods could not be denied merely because the goods were used exclusively for exempted manufacture during one part of the relevant period, where they were also used for dutiable production in other periods. The Tribunal applied the principle that the manufacturing period cannot be split into isolated segments to disallow credit and held that the relevant Cenvat rule does not require dutiable and exempted goods to be produced on a day-to-day basis throughout the year. Credit on the capital goods was therefore admissible and the denial was unjustified. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174891