https://www.taxtmi.com/caselaws?id=34862 The Tribunal held that the appellant was not entitled to the credit on capital goods received during the dutiable period as a Supreme Court judgment invalidated the duty payment on marble slabs, rendering the credit claim illegal. The decision emphasizes the need to assess credit eligibility based on conditions at the time of receiving the goods, regardless of subsequent changes in excisability. The Tribunal rejected the appellant's argument that the right to credit arose during the dutiable period, affirming the Commissioner (Appeals) decision and denying the appellant's appeal. en-us Fri, 13 Feb 2009 00:00:00 +0530 Thu, 05 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34862 The Tribunal held that the appellant was not entitled to the credit on capital goods received during the dutiable period as a Supreme Court judgment invalidated the duty payment on marble slabs, rendering the credit claim illegal. The decision emphasizes the need to assess credit eligibility based on conditions at the time of receiving the goods, regardless of subsequent changes in excisability. The Tribunal rejected the appellant's argument that the right to credit arose during the dutiable period, affirming the Commissioner (Appeals) decision and denying the appellant's appeal. Case-Laws Central Excise Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34862