High Court of Karnataka Dismisses Revenue's Appeal in Central Excise Case — Cenvat Credit on Capital Goods Allowed Even if Used for Exempted Goods Prior to Common Use. The court held that the restriction under Rule 3(4) of Cenvat Credit Rules, 2004 does not apply when capital goods are used for both exempted and dutiable goods, and the assessee is entitled to credit if the goods are used in the manufacture of final products.
20 Jun 2018The case involves appeals filed by the Commissioner of Central Excise, Bengaluru, under Section 35G of the Central Excise Act, 1944, against orders of...
