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2014 (9) TMI 105 - CESTAT NEW DELHIAvailability of CENVAT credit - endorsed invoices - invoices issued by the supplier of the inputs are in the name of M/s. DSM Sugars, Asmoli, though there is no dispute that the said capital goods were received by the appellant and were duly erected and installed in their premises and were used for the manufacture of dutiable and excisable goods - Held that:- this is not a case of sale of capital goods from one manufacturer unit to another. It is a case where the capital goods are bought by the lesser and transferred to the lessee's factory, under lease agreement for further manufacture of the final product. As such, I am of the view that the certificate given by M/s. DSM Sugars, Asmoli on the invoices indicating that are being transferred and in the absence of any dispute to the factual aspect, I find that the appellant is entitled to the CENVAT credit involved in the present appeal - Decided in favour of assessee.
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