https://www.taxtmi.com/caselaws?id=54939 Modvat credit on capital goods received before 16-3-1995 remained admissible where the goods were otherwise eligible under Rule 57Q, because Notification No. 11/95-C.E. (N.T.) did not eliminate entitlement in such cases. The Tribunal noted that the amendment barred credit only for specified goods received before the cut-off date, while preserving credit where admissibility existed under the governing rule or another applicable notification. On that basis, credit could not be denied merely because receipt preceded the amendment date, and the Revenue's challenge failed. en-us Mon, 05 Dec 2005 00:00:00 +0530 Fri, 22 Oct 2010 18:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54939 Modvat credit on capital goods received before 16-3-1995 remained admissible where the goods were otherwise eligible under Rule 57Q, because Notification No. 11/95-C.E. (N.T.) did not eliminate entitlement in such cases. The Tribunal noted that the amendment barred credit only for specified goods received before the cut-off date, while preserving credit where admissibility existed under the governing rule or another applicable notification. On that basis, credit could not be denied merely because receipt preceded the amendment date, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54939