2014 (5) TMI 907

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..... e, following the precedent decision of the Tribunal in Rishi Steels & Alloys P. Ltd. (supra), I hold that appellant are entitled to take CENVAT credit on the capital goods procured prior to 1.4.2000 which have been put to use after 1.4.2000 - Decided in favour of assessee. - Appeal No.E/3339, 3340/06-Mum - - - Dated:- 6-3-2014 - Ashok Jindal, J. For the Appellant : Shri Rajeev Agarwal, Adv .....

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..... .4.2000 and they have been put into use thereafter in June 2000. Therefore, they are not entitled to take credit. Accordingly, proceedings were initiated and converted into the impugned order. Against the said order, appellant is before me. 3. Ld. counsel for the appellant submits that the said issue came up before the Tribunal in the case of CCE vs. Rishi Steels Alloys P. Ltd. 2006 (205) ELT .....

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