CENVAT Credit of materials used in manufacture of capital goods is duly available

Dhampur Sugar Mills Ltd Vs Commissioner, Central Excise (CESTAT Allahabad) CESTAT Allahabad held that CENVAT Credit of materials used for fabrication work of machines which are capital goods is duly available in terms of rule 3 of the CENVAT Credit Rules, 2004. Facts- The appellant manufactures V.P. sugar & molasses falling under Chapter Headings 1701 11 90 and 1703 10 00 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant availed CENVAT credit of duty paid on inputs and capital goods used in the manufacture of the final products under rule 3 of the CENVAT Credit Ru...