https://www.taxtmi.com/caselaws?id=4350 Cenvat credit on capital goods was unavailable where a manufacturer cleared cotton yarn only under Notification No. 30/2004-CE without payment of duty and did not clear any other dutiable goods. Rule 6(4) of the CENVAT Credit Rules, 2002 barred credit on capital goods used exclusively in the manufacture of exempted goods, and the corrigendum deleting the capital-goods wording from the notification did not change that position because the notification contemplated such credit only where dutiable clearances also existed. The denial of credit was therefore upheld and the appeal failed. en-us Wed, 23 Jan 2008 00:00:00 +0530 Sat, 28 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4350 Cenvat credit on capital goods was unavailable where a manufacturer cleared cotton yarn only under Notification No. 30/2004-CE without payment of duty and did not clear any other dutiable goods. Rule 6(4) of the CENVAT Credit Rules, 2002 barred credit on capital goods used exclusively in the manufacture of exempted goods, and the corrigendum deleting the capital-goods wording from the notification did not change that position because the notification contemplated such credit only where dutiable clearances also existed. The denial of credit was therefore upheld and the appeal failed. Case-Laws Central Excise Wed, 23 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4350