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2018 (2) TMI 1313 - CESTAT CHANDIGARHCENVAT credit - final products cleared for home consumption as well as for export without payment of duty - denial on the ground they had availed Cenvat credit on the capital goods which were exclusively used in the manufacture of exempted goods during the said period - Held that: - it is fact on record that the appellant had also cleared the goods on payment of duty under N/N. 29/2004-CE with effect from 18.06.2005. Hence, there is no fault in the finding of the ld. Commissioner (Appeals) that capital goods were used for manufacture of exempted and duty paid goods. In the identical circumstances, in the appellant s own case [2011 (1) TMI 491 - PUNJAB & HARYANA HIGH COURT ], the Hon'ble Punjab & Haryana High Court has held that it cannot be said that the capital goods, in question, had been used exclusively for the manufacture of fully exempted finished products. Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital goods which are exclusively used in the manufacture of exempted goods. Demand set aside - appeal dismissed - decided against Revenue.
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