https://www.taxtmi.com/caselaws?id=48168 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the assessee to claim the full duty paid on capital goods based on provisions in force at the time of installation. The Tribunal emphasized that subsequent notifications removed limits on entitlement, rejecting the revenue's argument for partial credit. Citing a Supreme Court decision, the Tribunal dismissed the appellant's challenge, affirming that notifications must be applied consistently. The appeal was denied as the impugned order did not raise any substantial legal question, clarifying eligibility for Modvat credit based on installation date provisions. en-us Thu, 12 Jan 2006 00:00:00 +0530 Tue, 03 Aug 2010 10:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48168 The Tribunal upheld the Commissioner (Appeals)'s decision, allowing the assessee to claim the full duty paid on capital goods based on provisions in force at the time of installation. The Tribunal emphasized that subsequent notifications removed limits on entitlement, rejecting the revenue's argument for partial credit. Citing a Supreme Court decision, the Tribunal dismissed the appellant's challenge, affirming that notifications must be applied consistently. The appeal was denied as the impugned order did not raise any substantial legal question, clarifying eligibility for Modvat credit based on installation date provisions. Case-Laws Central Excise Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48168