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2016 (8) TMI 494 - AT - Central ExciseCenvat credit - entitlement - goods purchased by M/s CVL Sonepat but consigned to respondent which were ultimately used in manufacture and supply of boilers and other capital goods in the premises of the respondent - Held that:- Commissioner (A) held that the ownership of the goods is not a pre-condition for the manufacture to be entitled to the credit of duty paid on the inputs. The only condition is that the goods should be duty paid and they are intended for use in or in relation to the manufacture of finished excisable goods. Further to enable the manufacture the credit there should be a duty paying document. In this case there is not dispute about the duty paid document wherein the name of the respondent is appearing as consignee. Thus the fact that ownership was with M/s CVL is not an impediment to avail the cenvat credit. Therefore on this count the appeal fails. I do not find any infirmity in the observation made by the Ld. Commissioner (A) in the impugned order. Therefore, the impugned order is upheld. - Decided against the Revenue
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