2019 (2) TMI 2032

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....e present appeal : (i) Whether the assessee is entitled to avail [Cenvat] credit on those capital goods which have been used exclusively for manufacture of exempted goods when Rule 6(4) of Cenvat Credit Rules, 2004 specifically debars the availment of such Cenvat credit? (ii) Whether the assessee would be eligible for the benefit of Cenvat credit on such capital goods which are used ex....