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Since the Appellant has raised questions on the admissibility of the credit of the CENVAT paid, under the pre-GST regime, on capital goods, it is held that this authority does not have jurisdiction to pass any ruling on such matters.

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Maintainability of application for Advance Ruling — Since the Appellant has raised questions on the admissibility of the credit of the CENVAT paid under the pre-GST regime, on capital goods, Authority of Advance Ruling does not have jurisdiction to pass any ruling on such matter. Thus, the application for advance Ruling is rejected, being not maintainability. — Bauli India Bakes And Sweets Private Limited, In Re… [2019] 11 TAXLOK.COM 086 (AAR-Maharashtra)