https://www.taxtmi.com/caselaws?id=205193 Transitional Cenvat credit under Rule 9A of the Cenvat Credit Rules, 2002 could not be denied merely because declarations were filed in more than one instalment or because additional stock declarations were submitted within the extended time. The scheme was intended to permit textile units to claim credit on stock lying on the relevant date, and the later insertion of sub-rule 5 together with Notification No. 40/03-CE(NT) indicated that declarations could validly be filed up to the extended date. Where the stock position was otherwise undisputed, staged declarations did not defeat eligibility to credit, and denial on that ground was not sustainable. en-us Wed, 06 Apr 2011 00:00:00 +0530 Tue, 31 Dec 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205193 Transitional Cenvat credit under Rule 9A of the Cenvat Credit Rules, 2002 could not be denied merely because declarations were filed in more than one instalment or because additional stock declarations were submitted within the extended time. The scheme was intended to permit textile units to claim credit on stock lying on the relevant date, and the later insertion of sub-rule 5 together with Notification No. 40/03-CE(NT) indicated that declarations could validly be filed up to the extended date. Where the stock position was otherwise undisputed, staged declarations did not defeat eligibility to credit, and denial on that ground was not sustainable. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205193