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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Cenvat Credit on capital goods - Export of Yarn exempted from ...

Central Excise

September 10, 2015

Cenvat Credit on capital goods - Export of Yarn exempted from duty - Since during the period of dispute the appellant was clearing the goods by availing full duty exemption as well as on payment of duty, the capital goods cannot be treated as having been used exclusively in the manufacture of exempted goods and Cenvat credit in respect of the same cannot be denied - AT

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