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2017 (12) TMI 1297 - AT - Central ExciseCENVAT credit - Capital goods - N/N. 30/2004 dated 09.07.2004 - what is the relevant date for deciding the Cenvat credit eligibility–whether date of receipt of capital goods or the date of its utilization? - Held that: - the issue is no more res-integra and reliance placed in the case of M/s. Ankit Roofings Pvt. Ltd. Versus The Commissioner Central Excise & Customs [2016 (8) TMI 937 - CESTAT NEW DELHI], where it was held that there is no doubt that at the time of receipt of capital goods, the final products of the appellant were chargeable to nil rate of duty and therefore these capital goods fall within the purview of sub rule 4 of rule 6 and hence not entitled to Cenvat credit - appeal dismissed - decided against appellant.
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