https://www.taxtmi.com/caselaws?id=54361 Credit on imported capital goods was treated as accruing on receipt and installation in the factory, so later application of the Cenvat Credit Rules, 2002 could not defeat entitlement under the regime then in force. Duty paid through TR6 challans was accepted as valid supporting evidence, and payment after an export obligation dispute did not alter the credit's character. Procedural omissions, alleged limitation, and claimed non-fulfilment of conditions were insufficient to deny substantive credit, and a ground not raised in the show cause notice could not be relied on to reject the claim. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 04 Jun 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54361 Credit on imported capital goods was treated as accruing on receipt and installation in the factory, so later application of the Cenvat Credit Rules, 2002 could not defeat entitlement under the regime then in force. Duty paid through TR6 challans was accepted as valid supporting evidence, and payment after an export obligation dispute did not alter the credit's character. Procedural omissions, alleged limitation, and claimed non-fulfilment of conditions were insufficient to deny substantive credit, and a ground not raised in the show cause notice could not be relied on to reject the claim. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54361