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2013 (2) TMI 442 - CESTAT, NEW DELHIDenial of CENVAT Credit on Capital goods – Acquisition of capital goods was made prior to registration - Rule 6 (4) of Cenvat Credit Rules, 2004 – Held that:- Following the decision in case of PROGRESSIVE SYSTEMS (2011 (2) TMI 477 - KARNATAKA HIGH COURT) When there is no dispute of acquisition of capital goods and use thereof not being found otherwise, there shall not be denial of cenvat credit because those goods were acquired before registration. In favour assessee
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