https://www.taxtmi.com/forum/issue?id=2939 Cenvat credit on capital goods differs by taxpayer: small scale industry units may claim full credit in the year of receipt; other units must avail credit in a staged manner, with part in the year of receipt and the balance in the following year. Special Additional Duty paid at import is eligible for immediate cenvat credit. These timing and proportion rules are set out in the Central Excise regulations governing cenvat treatment of capital goods. en-us Tue, 05 Apr 2011 11:50:38 +0530 Thu, 23 Jan 2025 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2939 Cenvat credit on capital goods differs by taxpayer: small scale industry units may claim full credit in the year of receipt; other units must avail credit in a staged manner, with part in the year of receipt and the balance in the following year. Special Additional Duty paid at import is eligible for immediate cenvat credit. These timing and proportion rules are set out in the Central Excise regulations governing cenvat treatment of capital goods. Discussion-Forum Central Excise Tue, 05 Apr 2011 11:50:38 +0530 https://www.taxtmi.com/forum/issue?id=2939