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2015 (10) TMI 1183 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Since capital goods was used in the manufacture of final product for which excise duty is paid, in my view, credit is admissible from the date of installation and use of capital goods. Incorporation of the said premises is merely procedure requirement. The main requirement of availing Cenvat Credit is that capital goods should be used in the manufacture of dutiable good which is not under dispute. In view of this position, I am of the view that appellant was entitled for the Cenvat Credit from the date of receipt and installation of the capital goods even though the part of the factory of the appellant was incorporated subsequently. - Decided in favour of assessee.
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