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2010 (12) TMI 1123 - CESTAT NEW DELHICENVAT credit - transfer of capital goods to another unit under challan - the appellant were under impression that they could avail the Cenvat credit, that the unit at E-54, Road No. 5 was doing the job work for the main unit and, therefore, it was permissible for the appellant to avail the Cenvat credit u/r 4(5)(a) of the CCR, 2004 - Held that: - since the unit at E-54, Road No. 5, VKI Area, being is unregistered unit, not duty paying, the same would not have been able to take capital goods Cenvat credit in respect of the capital goods installed there and obviously for this reason only, the receipt of the capital goods has been shown in the unit at C-61, VKI Area and Cenvat credit has been availed while the capital goods were actually meant for as installed in the other unit - credit rightly denied - appeal dismissed - decided against appellant.
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