https://www.taxtmi.com/caselaws?id=115850 Capital goods received before 1 April 2000 but installed on or after that date were treated as prima facie eligible for Cenvat credit under the cited rule, subject to the prescribed limit, because the installation facts were undisputed. On the deemed credit issue, an earlier Tribunal decision in a similar matter supported the appellant's claim, and the Board's circular did not displace the clear wording of the rule for the limited purpose of a prima facie view. The appellant therefore established a strong prima facie case and was entitled to waiver of pre-deposit and stay of recovery. en-us Tue, 28 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115850 Capital goods received before 1 April 2000 but installed on or after that date were treated as prima facie eligible for Cenvat credit under the cited rule, subject to the prescribed limit, because the installation facts were undisputed. On the deemed credit issue, an earlier Tribunal decision in a similar matter supported the appellant's claim, and the Board's circular did not displace the clear wording of the rule for the limited purpose of a prima facie view. The appellant therefore established a strong prima facie case and was entitled to waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 28 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115850