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2017 (1) TMI 534 - AT - Central ExciseRecovery of CENVAT credit - capital goods - demand on the ground that the capital goods being exclusively used in the manufacture of exempted final product viz. urea - Held that: - I observe from the categorical submission advance by the Appellant that they are engaged in the manufacture of both dutiable as well as exempted products during the relevant period. No reason found to deny them balance 50% credit availed in April 2008, when the capital goods received in the year 2007, and the Department has not disputed admissibility of credit on said invoices in allowing the first installment of 50% credit in the financial year 2007-08 - appeal allowed - decided in favor of appellant.
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