https://www.taxtmi.com/caselaws?id=254235 Imported capital goods credit was treated as admissible where Customs had verified duty payment and the receipt, installation, and use of the goods in manufacture of dutiable final products were undisputed. In that setting, the absence of a certified duplicate Bill of Entry did not defeat credit once the factual basis for duty payment was established. The six-month restriction was treated as applicable to inputs, not capital goods, in line with the departmental circular referred to in the record. On that basis, credit was allowed and the Revenue challenge failed. en-us Fri, 07 Feb 2014 00:00:00 +0530 Thu, 04 Jun 2015 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254235 Imported capital goods credit was treated as admissible where Customs had verified duty payment and the receipt, installation, and use of the goods in manufacture of dutiable final products were undisputed. In that setting, the absence of a certified duplicate Bill of Entry did not defeat credit once the factual basis for duty payment was established. The six-month restriction was treated as applicable to inputs, not capital goods, in line with the departmental circular referred to in the record. On that basis, credit was allowed and the Revenue challenge failed. Case-Laws Central Excise Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254235