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2016 (7) TMI 769 - AT - Central ExciseCenvat Credit on capital goods - boilers and Water Treatment Plant (WTP) not installed within the factory premises of appellant but in the neighbouring unit - Held that:- Undeniably the WTP is an essential part of the manufacturing process undertaken by appellants. Further the definition of factory as contained in Section 2(e) of CEA, 1944 does not anywhere use the word 'registered premises'. Registration of the premises is only a procedure for application of the Act in practice. The WTP in the GAIPL premises is transferred to the appellant by lease agreement and appellant is paying rent. Non-registration of the premises, in which the WTP is situated in the appellant's name or adding it to the appellant's factory premises at the most can only be a procedural lapse, which can be cured. In view thereof, I hold that credit on WTP is admissible. - Credit allowed
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