TMI Blog2001 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... : J.H. Joglekar, Member (T)]. This appeal from the Revenue was argued by Shri A.K. Jain, JDR. The assessees were represented by Shri Lilapat, Dy. Manager. 2. The assessees are manufacturing Polyster yarn from 1989. In March, 1994, they filed a declaration under Rule 57T. The capital goods were received in March/April 1994. The credit was taken in April 1994 and utilised, although, the capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods were received prior to 1-1-96, there were no requirement of installation of the goods as a precondition to taking the credit. We also find that the very specific situation is covered in the following judgment of the Tribunal :- (1) Pudumjee Pulp Paper Mills Ltd. v. CCE, Pune [1996 (87) E.L.T. 557] (2) M/s. H . E.G. Ltd. v. CCE, Indore [1998 (100) E.L.T. 133 (Tri.)] (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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