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2015 (10) TMI 2063 - AT - Central ExciseAvailment of Cenvat credit - capital goods not installed in the appellants premises but installed at other units doing Job work - No intimation, No permission from the department - Held that:- Lower Authority has relied on the Supreme Court's decision in the case of M/s. Vikram Cements [2006 (2) TMI 1 - Supreme court]. There is no dispute on the fact that the respondents were discharged the central excise duty on the finished goods which were cleared by the main unit. The impugned order clearly brought out the fact that both the units were carrying out the job work and no finished goods were cleared from the unregistered units. The Hon'ble High Court in the case of HabasitIakoka Pvt. Ltd. (2011 (2) TMI 1345 - MADRAS HIGH COURT) on identical issue allowed cenvat credit on the capital goods installed in unregistered premises and used in the manufacture of the final product. - Ratio of the above decision squarely applicable to the present case as the capital goods were installed in the adjacent unregistered premises and used for job work of main unit and finished goods were cleared from the respondent's main unit on payment of duty. By respectfully following the decision of the Hon'ble High Court above, I do not find any infirmity in the order of the Commissioner (Appeals) in allowing the credit on the capital goods. Accordingly, the impugned order upheld - Decided against Revenue.
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