https://www.taxtmi.com/caselaws?id=2850 Rule 6(4) of the Cenvat Credit Rules, 2002 was not attracted where capital goods were still under installation and trial production had not commenced. On the facts recorded, exclusive use for manufacture of exempted goods was not established, so denial of cenvat credit at that stage was premature. The demand for reversal of credit and the penalty were therefore unsustainable, and the assessee succeeded. en-us Tue, 11 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2850 Rule 6(4) of the Cenvat Credit Rules, 2002 was not attracted where capital goods were still under installation and trial production had not commenced. On the facts recorded, exclusive use for manufacture of exempted goods was not established, so denial of cenvat credit at that stage was premature. The demand for reversal of credit and the penalty were therefore unsustainable, and the assessee succeeded. Case-Laws Central Excise Tue, 11 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2850