Capital Goods Exempt Under CETA Chapter 84; Rule 6(4) of Cenvat Credit Rules, 2004, Not Applicable to Exemption.

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....Intermediate goods - captive consumption - The impugned goods are admittedly "capital goods" falling under Chapter 84 of CETA. The provisions of exemption Notification NO.67/95-CE dated 16.03.1995 is clearly applicable - Rule 6(4) of Cenvat Credit Rules, 2004, has no application to decide the eligibility of above said exemption. - AT....