https://www.taxtmi.com/caselaws?id=221037 The Tribunal allowed the appeal, emphasizing the importance of the actual use of capital goods in manufacturing post-registration. The denial of cenvat credit solely based on the timing of acquisition before registration was deemed erroneous. The acknowledgment of cenvat credit being availed in two spells, along with no factual dispute, supported the appellant's compliance. The judgment underscored the significance of actual utilization over the timing of acquisition in determining cenvat credit eligibility, ruling in favor of the appellant. en-us Wed, 18 Jul 2012 00:00:00 +0530 Wed, 20 Feb 2013 07:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221037 The Tribunal allowed the appeal, emphasizing the importance of the actual use of capital goods in manufacturing post-registration. The denial of cenvat credit solely based on the timing of acquisition before registration was deemed erroneous. The acknowledgment of cenvat credit being availed in two spells, along with no factual dispute, supported the appellant's compliance. The judgment underscored the significance of actual utilization over the timing of acquisition in determining cenvat credit eligibility, ruling in favor of the appellant. Case-Laws Central Excise Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221037