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2010 (1) TMI 1048 - CESTAT NEW DELHICENVAT credit - capital goods - denial of credit on capital goods which are exclusively used in the manufacture of exempted goods - Held that: - 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 - in present case it cannot be said that the capital goods in question had been used exclusively for the manufacture of fully exempted finished products - appeal allowed - decided in favor of appellant.
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