https://www.taxtmi.com/caselaws?id=408166 The Tribunal allowed the appeal, setting aside the order denying credit under Notification No.13/2016-CE. It held that the appellant, after opting out of area-based exemption, used capital goods for manufacturing dutiable products, entitling them to credit under Rule 3 of Cenvet Credit Rules, 2004. The Tribunal found that the notification restricting credit on capital goods used in manufacturing exempted goods did not apply in this case. The appellant's reliance on certain case laws was dismissed, and the Tribunal granted them the credit, allowing the appeal with consequential relief. en-us Thu, 27 May 2021 00:00:00 +0530 Wed, 02 Jun 2021 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408166 The Tribunal allowed the appeal, setting aside the order denying credit under Notification No.13/2016-CE. It held that the appellant, after opting out of area-based exemption, used capital goods for manufacturing dutiable products, entitling them to credit under Rule 3 of Cenvet Credit Rules, 2004. The Tribunal found that the notification restricting credit on capital goods used in manufacturing exempted goods did not apply in this case. The appellant's reliance on certain case laws was dismissed, and the Tribunal granted them the credit, allowing the appeal with consequential relief. Case-Laws Central Excise Thu, 27 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408166