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2015 (12) TMI 844 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - machine/machineries installed in the factory - Held that:- Commissioner (Appeals) by relying on the report dated 06.12.2013 regarding the actual use of capital goods/inputs has allowed the cenvat benefit to the respondent. The stand of the Revenue in this appeal that since the heavy machines/machineries, where the disputed goods have been used as inputs /capital goods are permanently fastened to the earth, the same seized to be goods for the purpose of taking cenvat credit, I do not find any justification for the said ground. The cenvat credit rules entitles a manufacturer to take cenvat credit of duties paid on inputs, subject to the condition that the goods are used in or in relation to manufacture of the final product within the factory. Further, with regard to capital goods, it has not been disputed by the Department that the said goods are not confirming to the definition clause, entitling availment of cenvat credit. Since the disputed goods as per the verification report of the jurisdictional Range Superintendent are considered as capital goods/input as held by the Commissioner (Appeals), the same qualify for the cenvat benefit and as such the credit cannot be denied. Therefore, I do not find any infirmity in the impugned order passed by the Commissioner (Appeals) - Decided against Revenue.
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