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2017 (11) TMI 83 - AT - Central ExciseCENVAT credit - MS platforms which are procured for weighbridge installed by the respondent - denial of credit on the ground that MS platforms which were ordered by the respondents were directly delivered to the site of weighbridge and were not received in the factory premises - Boards Circular No.146/57/95-CX dt. 12/09/1995 - Held that: - the assessee has availed CENVAT credit on MS platforms without receipt of inputs to his factory premises thereby contravening the provisions of Rule 4(1) of CCR, 2004. The assessee being the principle manufacturer, the above mentioned circular appears to be not applicable in the instant case. The first appellate authority has appreciated the entire case on its factual matrix which is very evident from paragraph No 6 & 7 of the Order-in-Appeal. Though the first appellate authority may have relied upon the Board’s circular which is being contested by the Revenue, the factual matrix of the documents being in the name of the respondent and the weighbridge being installed is for the respondent is not being disputed. Appeal dismissed - decided against Revenue.
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