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2022 (7) TMI 521 - AT - Central ExciseCENVAT Credit - capital goods - dutiable finished goods - applicability of Rule 6(4) of CCR or not - HELD THAT:- The appellant is entitled to take Cenvat credit on the capital goods, as their finished goods falling under CTH 68109990 are dutiable under the Central Excise Tariff Act. Thus Rule 6(4) of CCR is not attracted. Thus, the show cause notice is mis-conceived. Further, it is rightly held that the appellant have rightly taken Cenvat credit on the capital goods. Credit allowed - appeal allowed - decided in favor of appellant.
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