https://www.taxtmi.com/caselaws?id=3935 Capital goods received before 1 April 2000 but installed and put to use after that date qualified for 50% CENVAT credit for the 2000-2001 year, because the later departmental clarification expressly permitted that credit for the operative period. The earlier circular denying credit yielded to the later, inconsistent clarification, and no separate distinction was drawn based on whether the assessee had previously enjoyed MODVAT facility. The relevant cut-off date remained 1 April 2000, so the assessee was entitled to the credit and the departmental challenge failed. en-us Tue, 14 Aug 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3935 Capital goods received before 1 April 2000 but installed and put to use after that date qualified for 50% CENVAT credit for the 2000-2001 year, because the later departmental clarification expressly permitted that credit for the operative period. The earlier circular denying credit yielded to the later, inconsistent clarification, and no separate distinction was drawn based on whether the assessee had previously enjoyed MODVAT facility. The relevant cut-off date remained 1 April 2000, so the assessee was entitled to the credit and the departmental challenge failed. Case-Laws Central Excise Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3935