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2013 (5) TMI 167 - CESTAT AHMEDABADAdmissibility of cenvat credit - capital goods used for R&D purpose - To avail the Cenvat Credit in terms of the definition under rule 2(a)(A) of the Cenvat Credit Rules, 2004, the only requirement is that such specified capital goods should be used in the factory of the manufacturer in the production of the final products - Held that:- The R & D building is whether within the factory premises or not, and the same can be confirmed by the original adjudicating authority. There is no law point involved. The matter is remanded to the Original Adjudicating Authority to verify whether the R & D building is situated within the registered factory premises or not. In case it is situated within the registered factory premises, the Cenvat Credit will be admissible and if not then will not be admissible.
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