https://www.taxtmi.com/caselaws?id=384983 The Tribunal upheld the decision to disallow CENVAT Credit on capital goods exclusively used for processing exempted products in the case. The appellant's argument that their manufacturing process was continuous and integrated was rejected, emphasizing adherence to Rule 6(4) of CCR 2004. The Tribunal distinguished the case from a precedent, highlighting that even in an integrated process, if machinery is solely used for exempted products, CENVAT Credit cannot be claimed. The appeal was dismissed, affirming the denial of CENVAT Credit on the disputed capital goods. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:45:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384983 The Tribunal upheld the decision to disallow CENVAT Credit on capital goods exclusively used for processing exempted products in the case. The appellant's argument that their manufacturing process was continuous and integrated was rejected, emphasizing adherence to Rule 6(4) of CCR 2004. The Tribunal distinguished the case from a precedent, highlighting that even in an integrated process, if machinery is solely used for exempted products, CENVAT Credit cannot be claimed. The appeal was dismissed, affirming the denial of CENVAT Credit on the disputed capital goods. Case-Laws Central Excise Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384983