https://www.taxtmi.com/caselaws?id=106208 Modvat credit on capital goods could not be denied merely because clinker production had not yet been commissioned, where the machinery was purchased for erection work, declarations were filed, and the credit was taken and utilised in the manufacturing process. The applicable rule prohibited credit only before the capital goods were installed or used for manufacture of excisable goods, so the timing of availment had to be measured against installation and use, not against commercial commissioning of the plant. On that basis, denial of credit was inconsistent with the rule, and the assessee was entitled to the credit and consequential relief. en-us Tue, 26 Mar 2002 00:00:00 +0530 Tue, 13 Mar 2012 12:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106208 Modvat credit on capital goods could not be denied merely because clinker production had not yet been commissioned, where the machinery was purchased for erection work, declarations were filed, and the credit was taken and utilised in the manufacturing process. The applicable rule prohibited credit only before the capital goods were installed or used for manufacture of excisable goods, so the timing of availment had to be measured against installation and use, not against commercial commissioning of the plant. On that basis, denial of credit was inconsistent with the rule, and the assessee was entitled to the credit and consequential relief. Case-Laws Central Excise Tue, 26 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106208