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Cenvat credit on capital goods

Central Excise - Started By: - S.C. WADHWA - Dated:- 4-7-2015 Last Replied Date:- 5-7-2015 - Dear Experts,We are manufactures of dutiable products of chapter 20 and 21 and paying duty @2% as mentioned in general exemption no.46 when no cenvat credit on input availed.Now my query is whether we are elible to get cenvat on the purchase of capital goods i,e machinery,generator etc. Please give your expert opinion.Regards,WADHWA - Reply By Rajagopalan Ranganathan - The Reply = Sir, Proviso to Notific .....

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from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to Nil rate of duty, goods in respect of which the benefit of an exemption under Notification No. 1/2011-CE, dated the 1st March, 2011 or under entries at serial numbers 67 and 128 of Notification No. 12/2012-CE, dated the 17th March, 2012 is availed. But rule 6 (4) of CENVAT Credit Rules, 2004 states that No CENVAT credit shall be allowed on capital goods which are used exclusively in the manufacture .....

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