https://www.taxtmi.com/caselaws?id=51047 Credit of duty on capital goods could be denied only where the goods were used exclusively in the manufacture of exempt goods or goods chargeable to nil rate of duty. The rule's language was treated as clear and unambiguous, and it did not permit a broader test based on predominant, substantial or principal use. On that construction, credit could not be denied merely because the capital goods were used mainly, but not exclusively, for exempt final products. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51047 Credit of duty on capital goods could be denied only where the goods were used exclusively in the manufacture of exempt goods or goods chargeable to nil rate of duty. The rule's language was treated as clear and unambiguous, and it did not permit a broader test based on predominant, substantial or principal use. On that construction, credit could not be denied merely because the capital goods were used mainly, but not exclusively, for exempt final products. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51047