2019 (2) TMI 2032

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..... s when the assessee has availed the benefit of exemption Notification No. 30/2004-C.E., dated 9-7-2004 as well as higher drawback available on such exported goods - capital goods which were used exclusively for manufacture of exempted goods which are exported claiming higher drawback under category A as it will tantamount to allowing Cenvat credit on those capital goods which is not permissible .....

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..... ch are used exclusively for manufacture of exempted goods, in terms of provisions of Rule 6(6)(v) of Cenvat Credit Rules when the assessee has availed the benefit of exemption Notification No. 30/2004-C.E., dated 9-7-2004 as well as higher drawback available on such exported goods. (iii) Whether the assessee is eligible for Cenvat credit on those capital goods which were used exclusively for ma .....

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