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2018 (2) TMI 1387 - AT - Central ExciseCENVAT credit - capital goods - input services - area based exemption - Original Authority held that the appellant being the same Central Excise assessee under a single registration, cannot take credit on such capital goods and input services as they are not covered by Cenvat Credit Rules. Held that: - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification are to be cleared without payment of duty. It is not tenable to hold that some products can avail area based exemption and others need not avail area based exemption. Admittedly, the lower Authorities recorded that various products manufactured in the distillery unit are not excluded from the area based exemption. There is contradiction in the approach by the Revenue while denying the credit on capital goods and input services which were admittedly used in setting up and further manufacture in distillery unit. This aspect requires a fresh consideration - appeal allowed by way of remand.
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