https://www.taxtmi.com/caselaws?id=215756 Transitional Cenvat credit on inputs lying in stock as on 31.03.2003 was allowable where the assessee filed stock declarations within the extended time and satisfied the substantive conditions for availing credit. The later declaration dated 29.04.2003 was treated as the operative stock declaration, and credit could not be denied merely because no separate final intimation was filed identifying it as such. The denial of credit was therefore not sustainable, and the assessee was entitled to the credit claimed on the declared stock. en-us Thu, 19 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215756 Transitional Cenvat credit on inputs lying in stock as on 31.03.2003 was allowable where the assessee filed stock declarations within the extended time and satisfied the substantive conditions for availing credit. The later declaration dated 29.04.2003 was treated as the operative stock declaration, and credit could not be denied merely because no separate final intimation was filed identifying it as such. The denial of credit was therefore not sustainable, and the assessee was entitled to the credit claimed on the declared stock. Case-Laws Central Excise Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215756