https://www.scconline.com/blog/post/2020/12/23/cestat-whether-r-64-credit-of-capital-goods-admissible-if-the-production-and-clearance-of-dutiable-goods-takes-place-within-two-years-from-the-date-of-commencement-of-production-tribunal-explain/
CESTAT | Whether R. 6(4) credit of capital goods admissible if the production and clearance of dutiable goods takes place within two years from the date of commencement of production; Tribunal explains while allowing the appeal