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2013 (11) TMI 1225 - CESTAT NEW DELHIEligibility for capital goods cenvat credit under Rule 6 (4) of the Cenvat Credit Rules - Capital goods used exclusively for manufacture of exempted final product - Held that:- It cannot be said that the capital goods were being exclusively used in the manufacture of final product and hence the provision of Rules 6 (4) of Cenvat Credit Rules, 2004 would not be applicable - CCE Mangalore vs. Rajashri Packages Ltd. [2011 (3) TMI 732 - KARNATAKA HIGH COURT ] - When the use of capital goods for manufacture of refined vegetable oil from canola vegetable oil, a dutiable by-product also emerges, cenvat credit cannot be denied in respect of the capital goods on the ground that the main product - refined vegetable oil was fully exempted from duty, as this is not a case where capital goods have been used exclusively in the manufacture of exempted final product – Decided against Revenue.
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