https://www.taxtmi.com/caselaws?id=342156 Cenvat credit on Raw Die Blocks and Inserts was treated as admissible where they were used to manufacture Dies, and those Dies were captively consumed in producing the final excisable goods. The Explanation to the definition of inputs was applied to goods used in the manufacture of capital goods that are further used in the factory. The exempt status of the intermediate Dies under Notification No. 67/95-CE did not by itself bar credit, since the final products were dutiable. The disallowance was therefore set aside in favour of the assessee. en-us Wed, 19 Apr 2017 00:00:00 +0530 Mon, 05 Jun 2017 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342156 Cenvat credit on Raw Die Blocks and Inserts was treated as admissible where they were used to manufacture Dies, and those Dies were captively consumed in producing the final excisable goods. The Explanation to the definition of inputs was applied to goods used in the manufacture of capital goods that are further used in the factory. The exempt status of the intermediate Dies under Notification No. 67/95-CE did not by itself bar credit, since the final products were dutiable. The disallowance was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342156