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2014 (1) TMI 418 - CESTAT NEW DELHIDenial of Cenvat credit on the capital goods - Plant and machinery not used in the manufacture of Denatured Spirits, but in fractionated pure/impure spirit which is a non-excisable product – Held that:- Following RANA SUGAR LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [2012 (11) TMI 299 - CESTAT, NEW DELHI] - as much as the capital goods were used in the process of manufacture of intermediate exempted products, which were further used in the manufacture of dutiable final products, credit cannot be denied – order set aside – Decided in favour of Assessee.
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