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2015 (8) TMI 1336 - HC - Central ExciseDenial of CENVAT credit - Notification No.67/95 CE dated 16.3.1995 - Rule 57A & 57Q of the Central Excise Rules, 1944 - Held that: - The benefit of Rule 57Q is available, on the duty paid on the capital goods used by the manufacturer in his factory and for utilising the credit so allowed towards payment of duty of excise leviable on the final products. On the basis of clause (1) of Explanation to sub-rule (1) of Rule 57Q. Sub-rule (1) of Rule 57A excludes capital goods as defined in rule 57Q, if they are used for producing or processing of any goods or for bringing about any change in any substance in or in relation to the manufacture of the final products or used for any purpose for manufacture in the factory - Decided in favour of the assessee.
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