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2018 (2) TMI 807 - AT - Central ExciseCENVAT credit - N/N. 29/2004-CE dated 09/07/2004 and N/N. 30/2004-CE dated 09/07/2004 - allegation raised in the SCN is that the appellants are not eligible for the credit available on the components, spares and accessories of capital goods, for the reason that the final products cleared by them are exempted from payment of duty - Held that: - identical issue decided in the case of The Commissioner of Central Excise Versus M/s. Same Duetz Fahr India (P) Ltd., Customs, Excise & Service Tax Appellate Tribunal [2017 (7) TMI 25 - MADRAS HIGH COURT], where it was held that India is a party to the WTO regime and, therefore, it is permissible for it to neutralise duties on inputs, whether in the form of goods or services - we see no difficulty in the Assessee's case falling in the exception carved out in Rule 6(6)(v) of the 2004 Rules. Demand do not sustain - appeal allowed - decided in favor of appellant.
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