Cenvat Credit Allowed for Capital Goods Received in Factory if Not Previously Taken, Despite Initial Non-Use in Manufacturing.

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....Cenvat credit - Non-possession of capital goods at the time of availment of Cenvat credit and goods were not used in or in relation to the manufacture of the final products - If two conditions i.e. receipt of capital goods in the factory and credit has not taken earlier are satisfied, the Cenvat credit has to be allowed - AT....