https://www.taxtmi.com/caselaws?id=88424 Credit of duty on capital goods under Rule 57Q was confined to capital goods installed and used in the factory for the declared production process. Rule 57S(2) had to operate consistently with that requirement and with the declaration filed under Rule 57T(1). Credit taken on capital goods meant for plants that had not yet started production, such as the Acetic Acid and Hydrogen plants, could not be used to discharge duty on other final products. Once those plants were installed and commenced production, the corresponding credit was to be restored and then utilised against duty on the relevant final products. en-us Wed, 08 Jan 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88424 Credit of duty on capital goods under Rule 57Q was confined to capital goods installed and used in the factory for the declared production process. Rule 57S(2) had to operate consistently with that requirement and with the declaration filed under Rule 57T(1). Credit taken on capital goods meant for plants that had not yet started production, such as the Acetic Acid and Hydrogen plants, could not be used to discharge duty on other final products. Once those plants were installed and commenced production, the corresponding credit was to be restored and then utilised against duty on the relevant final products. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88424