https://www.taxtmi.com/forum/issue?id=111840 Partial Cenvat credit on capital goods must be recorded in the assessee's books of account and disclosed in the ER-1 return under the ''Detail Of Credit Taken and Utilised'' heading for credit on capital goods; consolidated balances appear against the total-credit serial. RG-23C (private record) may be used where maintained. Books, invoices and records are documentary proof of having availed the initial portion and of not utilising the balance, which may be claimed in the subsequent financial year and added to that year's credit taken. en-us Thu, 27 Apr 2017 12:00:03 +0530 Thu, 23 Jan 2025 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111840 Partial Cenvat credit on capital goods must be recorded in the assessee's books of account and disclosed in the ER-1 return under the ''Detail Of Credit Taken and Utilised'' heading for credit on capital goods; consolidated balances appear against the total-credit serial. RG-23C (private record) may be used where maintained. Books, invoices and records are documentary proof of having availed the initial portion and of not utilising the balance, which may be claimed in the subsequent financial year and added to that year's credit taken. Discussion-Forum Central Excise Thu, 27 Apr 2017 12:00:03 +0530 https://www.taxtmi.com/forum/issue?id=111840