https://www.taxtmi.com/caselaws?id=121432 The Appellate Tribunal CESTAT dismissed the Department's appeal regarding the availability of Cenvat credit for capital goods received during a credit ceiling period but installed after its removal. The Tribunal upheld the respondent's right to claim the entire credit in two installments, based on previous rulings and the specific circumstances of the case. The decision underscores the importance of the timing of goods installation in relation to credit ceilings for determining Cenvat credit eligibility, emphasizing consistency in decision-making and adherence to legal principles in tax credit disputes. en-us Wed, 23 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 16:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121432 The Appellate Tribunal CESTAT dismissed the Department's appeal regarding the availability of Cenvat credit for capital goods received during a credit ceiling period but installed after its removal. The Tribunal upheld the respondent's right to claim the entire credit in two installments, based on previous rulings and the specific circumstances of the case. The decision underscores the importance of the timing of goods installation in relation to credit ceilings for determining Cenvat credit eligibility, emphasizing consistency in decision-making and adherence to legal principles in tax credit disputes. Case-Laws Central Excise Wed, 23 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121432