CENVAT Credit Allowed on Capital Goods for Export: Rule 6(4) Interpretation Clarified by Court Ruling.

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....CENVAT credit - Rule 6(4) of the CCR, 2004 - whether the goods which are so cleared for export are to be considered as exempted goods or dutiable goods? - the appellant will be entitled to the Cenvat Credit on the capital goods used partially for export even thiugh domestic clearances are exempted. - AT....