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2011 (4) TMI 1090 - HC - Central ExciseCenvat Credit under Rule 57Q, on capital goods – Held that:- merely because in the beginning the capital goods were used in manufacture of exempted goods, the assessee cannot be denied the benefit of Cenvat credit when they started manufacturing excisable goods and clearing the said goods. There is no period of limitation prescribed for availing the Cenvat credit. Once the duty is paid on the capital goods, the assessee would get a right to avail the Cenvat credit if and when they have to pay duty on excisable goods, assessee is entitled to avail the benefit of Cenvat credit, while clearing the excisable goods, decision in favour of the assessee and against the revenue
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