https://www.taxtmi.com/caselaws?id=334672 Notification No. 29/2004-CE provided an unconditional concessional duty rate of 4% and did not make availment of input credit a condition for its benefit, while Notification No. 30/2004-CE granted full exemption subject to non-availment of input credit. Where both notifications were available, the assessee could choose the more beneficial notification. Because the final product was not cleared exclusively as fully exempted goods, the capital goods could not be treated as used only in the manufacture of exempted goods, and Cenvat credit on capital goods was admissible. en-us Fri, 16 Sep 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334672 Notification No. 29/2004-CE provided an unconditional concessional duty rate of 4% and did not make availment of input credit a condition for its benefit, while Notification No. 30/2004-CE granted full exemption subject to non-availment of input credit. Where both notifications were available, the assessee could choose the more beneficial notification. Because the final product was not cleared exclusively as fully exempted goods, the capital goods could not be treated as used only in the manufacture of exempted goods, and Cenvat credit on capital goods was admissible. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334672