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2017 (11) TMI 20 - AT - Central ExciseCENVAT credit - capital goods installed in the sister unit - Held that: - Denial of CENVAT credit on the Central Excise duty paid on the capital goods, in this case, seems to be totally unsustainable as both the lower authorities have not disputed the factual matrix that appellant had installed the capital goods in their own units at different places and was getting the goods job worked form such units and receiving it back and dispatched the same on payment of duty - demand set aside. CENVAT credit - outward transportation of the goods under GTA service - Held that: - the period during which the appellant availed CENVAT credit is September 2007 to March 2008 - the issue is now covered by the judgment of the Hon’ble High Court of Karnataka in the case of Commissioner LTU, Bangalore Vs. ABB & Others [2011 (3) TMI 248 - KARNATAKA HIGH COURT], where it was held that Credit of service tax paid on outward transportation allowed prior to 1.4.2008 - demand set aside. Appeal allowed - decided in favor of appellant.
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