https://www.taxtmi.com/caselaws?id=91598 Declarations for capital goods credit under Rule 57Q were treated as timely where they were filed while the factory was still being established and the legal position was unclear. Registration under the excise framework was linked to commencement of manufacturing activity, and the Tribunal applied its earlier view that, in such a grey area, denying credit would be unjust. The declaration was therefore not treated as delayed, and the assessee was held entitled to the Rule 57Q benefit. en-us Thu, 29 Jan 1998 00:00:00 +0530 Wed, 19 Oct 2011 15:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91598 Declarations for capital goods credit under Rule 57Q were treated as timely where they were filed while the factory was still being established and the legal position was unclear. Registration under the excise framework was linked to commencement of manufacturing activity, and the Tribunal applied its earlier view that, in such a grey area, denying credit would be unjust. The declaration was therefore not treated as delayed, and the assessee was held entitled to the Rule 57Q benefit. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91598