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2011 (4) TMI 1196 - CESTAT, DELHICenvat credit - batteries used in the manufacture of captive power generation and distribution system for GAIL - The respondents contending that the inputs in question were received by them at different sites of the project awarded to them by M/s GAIL and that the project were funded by Asian Development Bank - Held that:- Since the system was to be manufactured at various sites, each such site was to be considered as the part of manufacturing premises for that system, the goods received at those sites by the assessee ought to be considered as having been received in the factory premises of the respondents - It was the specific case of the respondents that the goods were subjected to payment of duty, they were duly received by the respondent they were utilized in the final product manufactured by the respondents, and the final product was a dutiable product - Decided against the revenue.
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