https://www.taxtmi.com/caselaws?id=53777 Capital goods credit was held admissible where machines were not used exclusively for exempt manufacture. The equipment was first employed for nil-rate cotton knitted fabrics and later for dutiable manmade knitted fabrics and collars, and the record did not show that credit was taken before dutiable production commenced. Because exclusive use for non-dutiable goods was not established, Rule 57R(1) of the Central Excise Rules, 1944 did not apply, the disallowance was unsustainable, and the assessee succeeded. en-us Wed, 05 Jan 2005 00:00:00 +0530 Fri, 15 Oct 2010 11:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53777 Capital goods credit was held admissible where machines were not used exclusively for exempt manufacture. The equipment was first employed for nil-rate cotton knitted fabrics and later for dutiable manmade knitted fabrics and collars, and the record did not show that credit was taken before dutiable production commenced. Because exclusive use for non-dutiable goods was not established, Rule 57R(1) of the Central Excise Rules, 1944 did not apply, the disallowance was unsustainable, and the assessee succeeded. Case-Laws Central Excise Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53777