https://www.taxtmi.com/caselaws?id=247980 The court, presided over by Judge Ashok Jindal, allowed the appeal in favor of the appellant, a manufacturer of iron and steel products, regarding the denial of CENVAT credit on capital goods procured before 1.4.2000 but put to use after that date. Citing a precedent established by the Tribunal, the judge held that the appellant was entitled to claim the credit despite the timing misalignment between procurement and utilization of the capital goods. This decision overturned the denial of CENVAT credit and upheld the appellant's position, emphasizing the applicability of the precedent in similar cases. en-us Thu, 06 Mar 2014 00:00:00 +0530 Wed, 28 May 2014 13:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247980 The court, presided over by Judge Ashok Jindal, allowed the appeal in favor of the appellant, a manufacturer of iron and steel products, regarding the denial of CENVAT credit on capital goods procured before 1.4.2000 but put to use after that date. Citing a precedent established by the Tribunal, the judge held that the appellant was entitled to claim the credit despite the timing misalignment between procurement and utilization of the capital goods. This decision overturned the denial of CENVAT credit and upheld the appellant's position, emphasizing the applicability of the precedent in similar cases. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247980