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2016 (11) TMI 690 - AT - Central ExciseCENVAT credit on capital goods and clearance without payment of duty - N/N. 30/2004-CE dated 9.7.2004 - Held that: - similar issue decided in the case Winsome Yarns Ltd. [2015 (9) TMI 459 - CESTAT NEW DELHI] where it was held that Since during the period of dispute the appellant was clearing the goods by availing full duty exemption as well as on payment of duty, the capital goods cannot be treated as having been used exclusively in the manufacture of exempted goods and Cenvat credit in respect of the same cannot be denied - the appellant has correctly taken the credit on capital goods - appeal allowed.
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