https://www.taxtmi.com/caselaws?id=52330 Cenvat credit on glass bottles and other inputs was held inadmissible where the goods were already lying in stock on 1 April 2000. The relevant notification, effective from 31 March 2000, allowed credit only for inputs or capital goods received in the factory on or after 1 April 2000 and did not extend credit retrospectively to stock already in hand. Applying the earlier identical ruling, the Tribunal treated receipt of inputs after 1 April 2000 as the governing condition for admissibility and denied credit on pre-existing stock. en-us Mon, 03 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52330 Cenvat credit on glass bottles and other inputs was held inadmissible where the goods were already lying in stock on 1 April 2000. The relevant notification, effective from 31 March 2000, allowed credit only for inputs or capital goods received in the factory on or after 1 April 2000 and did not extend credit retrospectively to stock already in hand. Applying the earlier identical ruling, the Tribunal treated receipt of inputs after 1 April 2000 as the governing condition for admissibility and denied credit on pre-existing stock. Case-Laws Central Excise Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52330