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2017 (3) TMI 1136 - AT - Central ExciseCENVAT credit - capital goods shifted and relocated in another floor of same premises - whether the appellant are eligible to the cenvat Credit on Capital Goods installed during 2001 to 2009 in their factory premises? - Held that: - the appellant could be able to show and establish that all the capital goods were installed and used in the manufacture of finished goods. Merely because they could not produce the revised ground plan at the time of visit by the audit cannot lead to an inference that these capital goods were removed from the factory and not available - credit allowed - appeal allowed - decided in favor of appellant.
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