CENVAT Credit Denied for Capital Goods Used Solely in Manufacturing Exempted Goods u/r 6(4) of 2004 Rules.

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....CENVAT credit - capital goods - Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital goods which are exclusively used in the manufacture of exempted goods. - AT....