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2013 (2) TMI 669 - CGOVT - Central ExciseDenial of rebate claim - Simultaneous availment of both notifications from 10-6-2010 - utilization of the Cenvat credit on capital goods received during the period January, 2006 to June, 2007 and taken on 10-6-2010 - whether a manufacturer who have opted for full exemption during year 2007 to 9-6-2010 can take Cenvat credit on capital goods imported during the year 2007 which were used exclusively in the manufacture of exempted goods - Held that:- Rule 6(4) of the Cenvat Credit Rules, 2004 is a specific rule which apply when a manufacturer exclusively uses capital goods for manufacturing of exempted goods or in providing exempted services whereas the Cenvat Credit Rules 4(2)(a) & 4(2)(b) ibid are the general Rules which provides the manner and method for allowing Cenvat credit. Hence Government finds much force in the contention of the department that if the capital goods are used exclusively in the manufacture of exempted products Cenvat credit will not be available to the manufacturer. Therefore the admissibility of Cenvat credit on capital goods has to be determined at the time of receipt of such capital goods in the factory and if no cenvat credit was admissible on that date it cannot be allowed subsequently - Decided in favour of Revenue.
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