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    <description>Capital goods used up to the rectifier column in a manufacturing process producing both dutiable products and exempted rectified spirit were held eligible for Cenvat credit. The factual record showed use of the equipment for processing both categories of goods, and that mixed use supported the allowance of credit. No infirmity was found in the credit availment on the capital goods, so the revenue&#039;s challenge failed.</description>
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      <description>Capital goods used up to the rectifier column in a manufacturing process producing both dutiable products and exempted rectified spirit were held eligible for Cenvat credit. The factual record showed use of the equipment for processing both categories of goods, and that mixed use supported the allowance of credit. No infirmity was found in the credit availment on the capital goods, so the revenue&#039;s challenge failed.</description>
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