https://www.taxtmi.com/caselaws?id=114023 The Tribunal allowed the appellants' claim for Cenvat credit on capital goods received before 1-4-2000, emphasizing the applicability of Rule 57AG(1) for transitional provisions. It noted that credit could be allowed where capital goods were received and installed before 1-4-2000. The Tribunal accepted the argument that installation and commissioning occurred after 1-4-2000, granting the appellants eligibility for Cenvat credit under Rule 57AC(2)(c). The judgment underscores the importance of aligning administrative directives with statutory provisions to ensure manufacturers' rightful entitlement to Cenvat credit in compliance with the law. en-us Thu, 05 Aug 2004 00:00:00 +0530 Wed, 09 May 2012 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114023 The Tribunal allowed the appellants' claim for Cenvat credit on capital goods received before 1-4-2000, emphasizing the applicability of Rule 57AG(1) for transitional provisions. It noted that credit could be allowed where capital goods were received and installed before 1-4-2000. The Tribunal accepted the argument that installation and commissioning occurred after 1-4-2000, granting the appellants eligibility for Cenvat credit under Rule 57AC(2)(c). The judgment underscores the importance of aligning administrative directives with statutory provisions to ensure manufacturers' rightful entitlement to Cenvat credit in compliance with the law. Case-Laws Central Excise Thu, 05 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114023