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2019 (2) TMI 2032 - HC - Central ExciseCENVAT Credit - capital goods which have been used exclusively for manufacture of exempted goods when Rule 6(4) of Cenvat Credit Rules 2004 - capital goods which are used exclusively for manufacture of exempted goods in terms of provisions of Rule 6(6)(v) of Cenvat Credit Rules when the assessee has availed the benefit of exemption Notification No. 30/2004-C.E. dated 9-7-2004 as well as higher drawback available on such exported goods - capital goods which were used exclusively for manufacture of exempted goods which are exported claiming higher drawback under category A as it will tantamount to allowing Cenvat credit on those capital goods which is not permissible in terms of Rule 6(4) of Cenvat Credit Rules 2004. The substantial questions of law as mentioned arise for consideration of this Court in the present appeal. HELD THAT - Issue Notice.
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