https://www.taxtmi.com/caselaws?id=373258 The Tribunal dismissed the Department's appeal, affirming the lower appellate authority's decision that the assessee was entitled to avail Cenvat Credit on capital goods despite the final product being fully exempted from duty later. The Tribunal emphasized that the eligibility for credit should be determined at the time of goods receipt and could not be denied based on subsequent exemptions. The decision highlighted that denying credit solely due to subsequent exemptions was unjust and not supported by legal provisions. en-us Mon, 03 Dec 2018 00:00:00 +0530 Thu, 10 Jan 2019 06:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373258 The Tribunal dismissed the Department's appeal, affirming the lower appellate authority's decision that the assessee was entitled to avail Cenvat Credit on capital goods despite the final product being fully exempted from duty later. The Tribunal emphasized that the eligibility for credit should be determined at the time of goods receipt and could not be denied based on subsequent exemptions. The decision highlighted that denying credit solely due to subsequent exemptions was unjust and not supported by legal provisions. Case-Laws Central Excise Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373258