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2017 (12) TMI 1151 - AT - Central ExciseCENVAT credit - inputs used by their sub-contractor in their factory for making various equipments - denial on the ground that the goods have been used by job workers and not by the appellant - Held that: - Rule 2 of the said Rules permits a manufacturer to take credit of specified duties paid on such capital goods received by the factory. It is apparent from the above Rules that there is no requirement for the manufacturer to purchase the said capital goods to avail cenvat credit. The only requirement is that he should receive the goods falling under the definition of capital goods in his factory. It is seen that the entire case is built on the assertion that the goods on which credit has been availed, whether invoice to job worker or the appellant, are used by the job worker for the erection of the plant/machinery/equipment specified in the show cause notice. It is apparent that there is no requirement under the Cenvat Credit Rules, 2002 for the manufacturer availing credit to himself purchase the goods. Appeal allowed - decided in favor of appellant.
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