https://www.taxtmi.com/caselaws?id=216864 Rule 57Q of the Central Excise Rules, 1944 was construed to preserve full additional duty credit for capital goods already received before 1-3-1997, even if their physical movement into the factory occurred later for practical reasons. The Gujarat HC treated the relevant receipt requirement in a practical, not hyper-technical, manner and held that temporary storage outside the factory, caused by incomplete construction and made with Departmental intimation, did not justify restricting credit to 75% under the amended rule. Full credit was therefore available and denial of credit on the ground of non-receipt in the factory before the amendment date was unsustainable. en-us Fri, 29 Jul 2011 00:00:00 +0530 Tue, 25 Sep 2012 06:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216864 Rule 57Q of the Central Excise Rules, 1944 was construed to preserve full additional duty credit for capital goods already received before 1-3-1997, even if their physical movement into the factory occurred later for practical reasons. The Gujarat HC treated the relevant receipt requirement in a practical, not hyper-technical, manner and held that temporary storage outside the factory, caused by incomplete construction and made with Departmental intimation, did not justify restricting credit to 75% under the amended rule. Full credit was therefore available and denial of credit on the ground of non-receipt in the factory before the amendment date was unsustainable. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216864