https://www.taxtmi.com/caselaws?id=265686 Amended Rule 57Q excluded capital goods received before 16.03.1995, but preserved Modvat credit where entitlement had already arisen under the earlier regime. On the recorded facts, the goods had been received before the amendment, while declarations were filed and the items were entered in the register before that date, so prior eligibility was treated as continuing and credit was admissible. The limitation finding in respect of three invoices was also upheld because the appellate authority had made a specific finding and no sufficient basis was shown to disturb it. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 14 Oct 2015 07:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265686 Amended Rule 57Q excluded capital goods received before 16.03.1995, but preserved Modvat credit where entitlement had already arisen under the earlier regime. On the recorded facts, the goods had been received before the amendment, while declarations were filed and the items were entered in the register before that date, so prior eligibility was treated as continuing and credit was admissible. The limitation finding in respect of three invoices was also upheld because the appellate authority had made a specific finding and no sufficient basis was shown to disturb it. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265686