https://www.taxtmi.com/caselaws?id=115626 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the appellants, holding that taking credit for capital goods before installation does not automatically result in denial of credit. The tribunal considered previous decisions and determined that denial of credit based solely on pre-installation availing was not justified, especially when formal installation was not required for the specific goods in question. The impugned order was set aside, and the appeal was allowed, with consequential relief granted to the appellants. en-us Mon, 09 May 2005 00:00:00 +0530 Thu, 31 May 2012 15:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115626 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the appellants, holding that taking credit for capital goods before installation does not automatically result in denial of credit. The tribunal considered previous decisions and determined that denial of credit based solely on pre-installation availing was not justified, especially when formal installation was not required for the specific goods in question. The impugned order was set aside, and the appeal was allowed, with consequential relief granted to the appellants. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115626