The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) New Delhi bench has held that exemption available to supply for a specific government project and allows Cenvat credit on Capital Goods. The appellant, M/s K K Spun India Ltd. is engaged in the manufacturing of RCC pipes. The appellant had availed Cenvat credit on receipt of capital goods totaling Rs. 46,85,471/- and removed some of the capital goods, on payment of duty totaling Rs. 9,40,799/.
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