https://www.taxtmi.com/caselaws?id=351221 Reconstructed bills of entry authenticated by Customs were treated as valid duty-paying documents for CENVAT credit, and the Cenvat Credit Rules were read as not prescribing any time limit for availing credit on those documents. Air-conditioners installed in an office within the factory were also treated as goods used in the factory, consistent with the applicable circular. The High Court found the Tribunal's factual and legal conclusions supported by its reasoning and held that no substantial question of law arose, leaving the credit allowance undisturbed. en-us Wed, 06 Sep 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351221 Reconstructed bills of entry authenticated by Customs were treated as valid duty-paying documents for CENVAT credit, and the Cenvat Credit Rules were read as not prescribing any time limit for availing credit on those documents. Air-conditioners installed in an office within the factory were also treated as goods used in the factory, consistent with the applicable circular. The High Court found the Tribunal's factual and legal conclusions supported by its reasoning and held that no substantial question of law arose, leaving the credit allowance undisturbed. Case-Laws Central Excise Wed, 06 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351221