https://www.taxtmi.com/caselaws?id=782677 The CESTAT Kolkata dismissed the Revenue's appeal challenging admissibility of CENVAT credit on capital goods used to manufacture goods that were formerly exempt. The Tribunal, following a coordinate Bench decision, held that once the exemption on the final product was withdrawn and the finished goods became dutiable, CENVAT credit on capital goods used in such manufacture was permissible. As the records established that the capital goods were used for manufacturing dutiable goods from the relevant date, denial of credit was unsustainable. Consequently, the order granting CENVAT credit to the assessee was upheld and the Revenue's appeal was rejected. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782677 The CESTAT Kolkata dismissed the Revenue's appeal challenging admissibility of CENVAT credit on capital goods used to manufacture goods that were formerly exempt. The Tribunal, following a coordinate Bench decision, held that once the exemption on the final product was withdrawn and the finished goods became dutiable, CENVAT credit on capital goods used in such manufacture was permissible. As the records established that the capital goods were used for manufacturing dutiable goods from the relevant date, denial of credit was unsustainable. Consequently, the order granting CENVAT credit to the assessee was upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782677