https://www.taxtmi.com/caselaws?id=366433 The Tribunal upheld the Order-in-Appeal allowing the respondent to avail Cenvat credit on capital goods used in manufacturing, despite clearing a small portion of goods without availing exemption. The Tribunal found that since a portion of goods was cleared on payment of duty, Rule 6(4) prohibiting credit on capital goods exclusively used in manufacturing exempted goods did not apply. The Tribunal held that as the capital goods were not exclusively used in manufacturing exempted goods, the respondent was entitled to the credit, rejecting the Revenue's appeal. en-us Fri, 31 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:43:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366433 The Tribunal upheld the Order-in-Appeal allowing the respondent to avail Cenvat credit on capital goods used in manufacturing, despite clearing a small portion of goods without availing exemption. The Tribunal found that since a portion of goods was cleared on payment of duty, Rule 6(4) prohibiting credit on capital goods exclusively used in manufacturing exempted goods did not apply. The Tribunal held that as the capital goods were not exclusively used in manufacturing exempted goods, the respondent was entitled to the credit, rejecting the Revenue's appeal. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366433