https://www.taxtmi.com/caselaws?id=170461 Bona fide time spent before the wrong forum may be excluded for limitation purposes where revision is otherwise within condonable time. On merits, CENVAT credit on capital goods is barred when the goods are received during a period of full exemption and are used exclusively in the manufacture of exempted final products. The specific exclusion in Rule 6(4) prevails over the general timing provisions in Rule 4(2)(a) and Rule 4(2)(b), so eligibility is tested at the time of receipt rather than by a later change in the duty status of the final product. The rebate claim founded on such credit is therefore not sustainable. en-us Thu, 14 Feb 2013 00:00:00 +0530 Thu, 28 May 2015 15:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170461 Bona fide time spent before the wrong forum may be excluded for limitation purposes where revision is otherwise within condonable time. On merits, CENVAT credit on capital goods is barred when the goods are received during a period of full exemption and are used exclusively in the manufacture of exempted final products. The specific exclusion in Rule 6(4) prevails over the general timing provisions in Rule 4(2)(a) and Rule 4(2)(b), so eligibility is tested at the time of receipt rather than by a later change in the duty status of the final product. The rebate claim founded on such credit is therefore not sustainable. Case-Laws Central Excise Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170461