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2016 (9) TMI 532 - AT - Central ExciseCenvat credit - import of capital goods against the Target Plus Scheme and whole of the duty payable on such import was debited from the Duty Credit Certificate issued under Notification No. 32/2005-Cus dated 8.4.2005 - non-submission of installation certificate from the jurisdictional Central Excise authority which is a need under notification on time - import was made by M/s. Nahar Exports Ltd. instead of appellant - Held that:- in the absence of any reference to the condition in the Cenvat Credit Rules, 2004, there is no justification for the view taken by the lower authorities. Further, admittedly, during the course of adjudication itself the appellant submitted attested copy of the certificate dated 22.9.2008 issued by the jurisdictional Deputy Commissioner wherein the use of capital goods so imported has been satisfied. We find that there is no justification in denying the credit to the appellant for the reason quoted by the lower authorities. The capital goods have suffered duty, have been used in the appellant's premises and have been duly installed and used by the appellant. Regarding import document bearing name of M/s.Nahar Export Ltd., we find that the appellant's name did figure in many documents alongwith M/s.Nahar Export Ltd., who is proprietor of the appellant. Even in respect of the document where the appellant's name figuring, it is settled position of law that as long as the capital goods have used, the duty payment has been satisfied and are to be put to intended use, the credit on the same cannot be denied. It is found that the appellant is manufacturing unit of M/s.Nahar Export Ltd. who are absolute owner of the appellant's firm as proprietor. It is also clear that in all the bills of entry the appellant's name alonwith their proprietor M/s.Nahar Export Ltd. is indicated. The goods were actually exported by M/s.Nahar Export Ltd. and in lieu of such export, they were granted certificate under Target Plus Scheme. That various statutory authority like Central Excise, DGFT, the appellant are considered alongwith M/s.Nahar Export Ltd. as the same entity.Therefore, in the absence of any allegation regarding non receipt of capital goods and the appellant's non entitlement of any other ground, the credit on these capital goods received and installed in the appellant's premises cannot be denied. - Decided in favour of appellant
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