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2017 (7) TMI 1121 - AT - Central ExciseCENVAT credit - capital goods received prior to the date of registration - Held that: - it is evident from a plain reading of Rule 6(4) that it carves out an exception with respect to the factories or the assessees whose product is otherwise dutiable but are enjoying exemption based upon value or quantity of clearance in a Financial Year - Learned Commissioner have erred in holding that the appellant is not entitled to the Cenvat credit as they were not manufacturing any excisable goods, prior to the date of registration - appeal allowed - decided in favor of appellant.
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