CENVAT Credit on Capital Goods Allowed u/r 6(4) During SSI Exemption, Utilization Suspended Per SSI Notification.

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....CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing SSI exemption but under Clause (IV) in para 2 of the SSI exemption notification, the utilisation is suspended during the period of enjoying the SSI exemption - CENVAT credit was rightly availed by the appellants....