Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 360 - CESTAT CHANDIGARHCENVAT credit - capital goods - denial on the ground that the laboratory in which machine was installed is in other use of the appellant which is a DTA unit and not in the factory premises of the appellant i.e. 100% EOU - whether the appellant is entitled to avail cenvat credit on capital goods which are installed outside the factory or not? - Held that: - although the capital goods has been installed in the outside the factory but the same has been used in manufacture of final product of the appellant - reliance was placed in the case of JAYPEE REWA CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, MP[2001 (8) TMI 1332 - SUPREME COURT OF INDIA], where it was held that the capital goods used in or relation to manufacture of the final product whether directly or indirectly are entitled for cenvat credit - the appellant is entitled to avail cenvat credit on capital goods in dispute - appeal allowed - decided in favor of appellant.
|