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CENVAT Credit Approved for Bagassee Bailing Machine as Capital Goods; Not Exclusively Used for Exempted Goods Production.

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....CENVAT credit - capital goods - Bagassee Bailing Machine - said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel therefore bailing machine is not used for exclusively in the manufacture of exempted goods, accordingly, Cenvat credit is admissible. - AT....