https://www.taxtmi.com/caselaws?id=125032 Cenvat credit on capital goods could not be denied merely because declarations were filed late where the applicable circular and amended rule supported condonation of delay and the matter was pending. The rule was also read as extending credit to specified industries covered by the annexure, and the assessee fell within that category. In the absence of any departmental finding that the goods were not used in manufacture, the items were treated as eligible capital goods and relief followed on duty, penalty, and interest. en-us Thu, 15 Jan 2009 00:00:00 +0530 Thu, 18 Oct 2012 12:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125032 Cenvat credit on capital goods could not be denied merely because declarations were filed late where the applicable circular and amended rule supported condonation of delay and the matter was pending. The rule was also read as extending credit to specified industries covered by the annexure, and the assessee fell within that category. In the absence of any departmental finding that the goods were not used in manufacture, the items were treated as eligible capital goods and relief followed on duty, penalty, and interest. Case-Laws Central Excise Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125032