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2017 (5) TMI 1020 - AT - Central ExciseCENVAT credit - capital goods - job-work - denial on the ground that the capital goods received were used exclusively in the manufacture of goods on job work basis, which were cleared without payment of duty under N/N. 214/86-CE and hence the provisions of Rule 6(4) of CCR, 2004 would become applicable - Held that: - if the appellant is manufacturing the exempted goods, they are not entitled to take credit on the capital goods - It is admitted position in this case that the goods have cleared by the appellant on job work basis and such goods are dutiable or otherwise. The said goods job worked goods supplied to principal manufacture which have been cleared on payment of duty. In that circumstance, it cannot be said that the appellant is engaged in the manufacturer of exempted goods - In fact the said goods are dutiable. In that circumstance, also the credit cannot be denied to the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
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