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2016 (2) TMI 363 - AT - Central ExciseCenvat Credit on capital goods purchased by the Job worker on behalf of principal manufacture endorsed invoice - Job worker had not taken the credit of the duty paid on the capital goods - Held that:- Endorsement as above not being in dispute by Revenue as is apparent from show-cause notice that establishes the fact that appellant was consignee of the capital goods. Therefore, there should not be dispute to grant capital goods credit to the appellant in whose factory the said goods were installed and used for manufacture of the goods for the appellant. It may be stated that law does not prescribe that the claimant of capital goods credit should necessarily be owner thereof. - Credit allowed - Decided in favor of assessee.
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