https://www.taxtmi.com/caselaws?id=280481 Cenvat credit on capital goods was examined in the context of exemption under Notification No. 30/2004-CE, where the goods were used during both exempt and dutiable periods. The Tribunal found, on the facts, that the machines were not exclusively used in exempted manufacture, because duty had been paid before the exemption period and the same equipment was later used for dutiable production. The High Court treated that conclusion as factual and held that the Revenue's challenge did not raise any substantial question of law. The Tribunal's order was therefore left undisturbed and the appeal failed. en-us Wed, 03 Feb 2010 00:00:00 +0530 Tue, 07 May 2019 11:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280481 Cenvat credit on capital goods was examined in the context of exemption under Notification No. 30/2004-CE, where the goods were used during both exempt and dutiable periods. The Tribunal found, on the facts, that the machines were not exclusively used in exempted manufacture, because duty had been paid before the exemption period and the same equipment was later used for dutiable production. The High Court treated that conclusion as factual and held that the Revenue's challenge did not raise any substantial question of law. The Tribunal's order was therefore left undisturbed and the appeal failed. Case-Laws Central Excise Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280481