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2018 (7) TMI 272 - AT - Service TaxCENVAT Credit - capital goods - Rule 4(2) of CCR 2004 - Held that:- Though the assessee is entitled to cenvat credit of 50% on the capital goods in the year of receipt/ balance 50% is available to them in subsequent year. Availing credit @ 100% on some invoices and not availing any credit in respect of other invoices in the same year cannot be appreciated - the matter is remanded to the Adjudicating Authority to verify the documents eligible for availing the cenvat credit under Cenvat Credit Rules, 2004 and to pass an order in accordance with law - appeal allowed by way of remand.
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