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2014 (8) TMI 14 - AT - Central ExciseCenvat Credit on inputs services and capital goods received before registration - capital goods and input services which were consumed for setting up of the factory - Held that:- It is a common sense that unless a factory is setup, trial runs are taken, an assessee will be unable to manufacture excisable products. The entire exercise of the assessee for setting up of factory is for manufacturing excisable goods which can be done so only when he erects, installs and commissions the capital goods with the help of various agencies. In the case in hand, we find that there is no dispute that appellant has received the capital goods and the input services, utilized them for setting up the manufacturing facilities. To deny credit of the central excise duty paid and service tax paid, would be travesty of justice, more so when the assessee herein is discharging appropriate excisable duty on the finished goods cleared after taking the registration certificate. Decision in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CCE, Bangalore (2011 (9) TMI 450 - KARNATAKA HIGH COURT) followed - Decided in favor of assessee.
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