https://www.taxtmi.com/caselaws?id=1950 Cenvat credit on capital goods is determined with reference to the dutiability of the final product when the capital goods are received in the factory. Rule 4(2) allows credit on receipt, while Rule 6(4) denies credit where capital goods are used exclusively for exempted goods. The cited line of authority treats the receipt date as the decisive point, so later installation, utilisation, or a subsequent change in duty status does not revive credit that was unavailable at receipt. The stated principle is that eligibility depends on the tax status of the final product at the time the capital goods enter the factory. en-us Wed, 01 Aug 2007 00:00:00 +0530 Mon, 15 Sep 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1950 Cenvat credit on capital goods is determined with reference to the dutiability of the final product when the capital goods are received in the factory. Rule 4(2) allows credit on receipt, while Rule 6(4) denies credit where capital goods are used exclusively for exempted goods. The cited line of authority treats the receipt date as the decisive point, so later installation, utilisation, or a subsequent change in duty status does not revive credit that was unavailable at receipt. The stated principle is that eligibility depends on the tax status of the final product at the time the capital goods enter the factory. Case-Laws Central Excise Wed, 01 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1950