https://www.taxtmi.com/caselaws?id=51613 Credit on capital goods was admissible where the machines were used for both nil-duty goods and dutiable goods. Rule 57R(1) barred credit only when capital goods were used exclusively for manufacture of exempt or nil-rate products, and mixed use did not satisfy that condition. The later insertion of the word "exclusively" confirmed that the restriction was confined to exclusive use for exempt production. The credit denial under Rule 57R(1) therefore did not apply. en-us Mon, 16 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 11:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51613 Credit on capital goods was admissible where the machines were used for both nil-duty goods and dutiable goods. Rule 57R(1) barred credit only when capital goods were used exclusively for manufacture of exempt or nil-rate products, and mixed use did not satisfy that condition. The later insertion of the word "exclusively" confirmed that the restriction was confined to exclusive use for exempt production. The credit denial under Rule 57R(1) therefore did not apply. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51613