https://www.taxtmi.com/caselaws?id=3839 Cenvat credit on imported capital goods was examined against the rules in force when the goods were received in 1994-95. The text states that no statutory time limit then governed availment of such credit, so credit could not be denied as time-barred or by applying Rule 7(1)(b) of the Cenvat Credit Rules, 2002. It further notes that procedural non-compliance alone could not defeat the credit claim, that the later show cause basis was not found in the notice, and that the record did not support the adverse findings against the assessee. The stated result was that the credit entitlement was sustained and no substantial question of law arose. en-us Fri, 28 Jul 2006 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3839 Cenvat credit on imported capital goods was examined against the rules in force when the goods were received in 1994-95. The text states that no statutory time limit then governed availment of such credit, so credit could not be denied as time-barred or by applying Rule 7(1)(b) of the Cenvat Credit Rules, 2002. It further notes that procedural non-compliance alone could not defeat the credit claim, that the later show cause basis was not found in the notice, and that the record did not support the adverse findings against the assessee. The stated result was that the credit entitlement was sustained and no substantial question of law arose. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3839