Eligibility for CENVAT Credit u/r 4(2)(a) Amid Transition from Exemption to Dutiable Status in Same Year.

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....CENVAT Credit - capital goods - at the time of procuring of capital goods, the appellant was availing Area Based Exemption which was expired during the FY - appellant are entitled to avail cenvat credit in terms of rule 4 (2)(a) of CCR, 2004 on the capital goods for the same financial year when they were manufacturing dutiable as well as exempted final product....