Cenvat Credit on Capital Goods Allowed for Refining Canola Oil Despite Exemption on Main Product, Duty on By-product Applies.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty - AT....